Under ifrs cash and cash equivalents are reported a the
Under IFRS, cash and cash equivalents are reported:(a) The same as GAAP.(b) As separate items.(c) Similar to GAAP, except for the reporting of bank overdrafts.(d) Always as the first items in the current assets section.
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under ifrs cash and cash equivalents are reporteda the same as gaapb as separate itemsc similar to gaap except for the
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