Companies that use IFRS:
(a) may report all their assets on the statement of financial position at fair value.
(b) may offset assets against liabilities and show net assets and net liabilities on their statement of financial positions, rather than the underlying detailed line items.
(c) may report noncurrent assets before current assets on the statement of financial position.
(d) do not have any guidelines as to what should be reported on the statement of financial position.