IAS 1 Indicates That When Presenting a Statement of Financial

IAS 1 indicates that when presenting a statement of financial position,an entity should:

A) present all assets and liabilities as two groups and disclose their specific classifications in notes as per paragraphs 57-67.
B) only present items on the basis of liquidity if that information is reliable and more relevant.If this is the case, assets should be discretely grouped into current and non-current classifications.
C) present items broadly in order of liquidity if that information is reliable and more relevant than following paragraphs 66-76.
D) always classify items as current and non-current.