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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under：
) Q# \+ H7 _! F; L, H5 W4 V) h+ oA. IFRS only.
2 D/ V1 k: J$ a6 f4 n3 eB. U.S. GAAP only.
+ }9 \& |) E# g/ a" [; V4 bC. Both IFRS and U.S. GAAP.& F6 Z; i! J& B# C# c R- U
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发表于 2016-2-1 09:49:40