Companies that use IFRS:

(a) may report all their assets on the statement of financial position at fair value.
(b) are not allowed to net assets (assets 2 liabilities) on their statement of financial positions.
(c) may report non-current assets before current assets on the statement of financial position.
(d) do not have any guidelines as to what should be reported on the statement of financial position.

(c) may report non-current assets before current assets on the statement of financial position.

Explanation:

International Financial Reporting Standards (IFRS) are a set of rules controlled and issued by International Accounting Standards Board (IASB) to regulate and maintain efficiency and transparency in financial statements throughout the globe.According to IFRS, non-current assets are those assets which are expected to be recovered only after 12 months or more after the statement of financial position is reported.Furthermore, the taxonomy of IFRS provides that companies may report non-current assets before current assets on the statement of financial position.