Which of the Following Is Not True with Respect to the Reporting

Multiple Choice

Which of the following is not true with respect to the reporting of cash?

A) Standard setters are considering whether cash equivalents should be reported separately as short-term investments in the future, rather than combined with cash.
B) Compensating balances are minimum cash balances required by the bank.
C) Restricted cash can be either a current or a non-current asset, depending on when it is expected to be used.
D) Cash overdrafts are reported as contra-assets.