Which $of$ the following represents a difference $in$ the classification $of$ current liabilities between IFRS and $U.S.$ GAAP?

Question $4$Answer

$a.$

Refinanced short$-$term debt

$b.$

Amounts payable $on$ demand due $to$ violation $of$ debt covenants

$c.$

Bank overdrafts

Bank overdrafts

$d.$

All $of$ the above