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 profit or loss and other 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.