When an entity has a component that has assets classified as HFS, which one of the following statements describes how they should be presented on the statement of financial position? A Current and non-current assets that qualify as HFS must be separated from each other on the statement of financial position. B Non-current assets that qualify as HFS are presented as non-current assets. C Non-current assets HFS are presented separately from other assets on the statement of financial position as current assets. D Current assets that are HFS are not presented on the statement of financial position, whereas non-current assets HFS are presented as current