Which Statement Concerning the Concept of Cash Adopted by IAS

Which statement concerning the concept of cash adopted by IAS 7/AASB 107 is incorrect?

A) Accounts receivable are generally included in the definition of cash and cash equivalents.
B) Depending on the conditions that apply, a bank overdraft may be treated as a financing activity.
C) Transfers between items included in the definition of cash and cash equivalents are not reported in the statement of cash flows.
D) As a general rule, liquid investments with a term of three month or less, with insignificant risk of changes in value, fall within the definition of cash or cash equivalents.