The Components of Cash and Cash Equivalents

The components of cash and cash equivalents:

A) may be disclosed at the option of the entity and reconciled to amounts reported in the statement of financial position;
B) must be disclosed and reconciled to amounts reported in the statement of comprehensive income;
C) must be disclosed and reconciled to amounts reported in the statement of financial position;
D) must be disclosed and reconciled to amounts reported in the statement of changes in equity.