Ifrs implies a. that receivables with different characteristics should be reported separately. b. requires that receivables with different characteristics should be reported separately. c. implies that receivables with different characteristics should be reported as one unsegregated amount. d. requires that receivables with different characteristics should be reported as one unsegregated amount.

receivables with different characteristics should be reported separately

Explanation:

While the IFRS says that there is no standard that mandates this segregation, GAAP has explicit guidance in the area.

This is because, since GAAP and IFRS are some of the most important accounting institutions, some of their rules tend to be almost the same, or in some cases, some rules even deny each other.

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