In the "On the Horizon" Feature in the Text, Which

Multiple Choice

In the "On the Horizon" feature in the text, which of the following is discussed regarding convergence of U.S. GAAP with IFRS?

A) Noncash investing and financing activities will be disclosed only in the notes.
B) Bank overdrafts will be classified as part of financing activities.
C) The statement of cash flows will present only changes in cash and will exclude changes in cash equivalents.
D) All of the above are in "On the Horizon" regarding converging U.S. GAAP and IFRS.