In relation to receivables, an entity is required by PFRSS to O All of these. Classify receivables as current and non-current in the statement of financial position. Disclose any receivables pledged...

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Extracted text: In relation to receivables, an entity is required by PFRSS to O All of these. Classify receivables as current and non-current in the statement of financial position. Disclose any receivables pledged as collateral. O Disclose all significant concentrations of credit risk arising from receivables.