In the Case of Classifying a Liability as Current or Non-Current,what

Multiple Choice

In the case of classifying a liability as current or non-current,what approach does AASB 101 require if there is no clearly identifiable operating cycle?

A) The most common length of operating cycle for other entities in a comparable industry must be used.
B) The operating cycle of the event that gave rise to the creation of the liability must be used as the basis for determining the liability's operating cycle.
C) The 12-month period from the reporting date must be used.
D) The average operating cycle length over all operations of the entity must be used.