Which of the following is true regarding the statement of cash flows under IFRS?

  (a) The statement of cash flows has two major sections—operating and non-operating.
  (b) The statement of cash flows has two major sections—financing and investing.
  (c) The statement of cash flows has three major sections—operating, investing, and financing.
  (d) The statement of cash flows has three major sections—operating, non-operating, and financing.