A difference between U$.$S$.$ GAAP and IFRS in accounting for cash and cash equivalents is that IFRS allows

Multiple choice question.

accounts payable to be netted against accounts receivable.

the netting of bank overdrafts against the cash and cash equivalents.

restricted cash to be reported as cash and cash equivalents.

notes due within $3$ years to be classified as current if no compensating balance is required.