Choice "B" is correct. The method of determining which assets are considered to be cash equivalents is a significant accounting policy.
Choice "d" is incorrect. Debt refinancing would be disclosed in a separate indebtedness note.
Choice "a" is incorrect. Guarantees of other entity's indebtedness would be disclosed in a separate commitments and contingencies note.
Choice "c" is incorrect. Information about pension plan assets and pension plan liabilities is disclosed in a separate pensions note.
