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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under:& b& \+ v; h1 l
A. IFRS only.
9 B( K7 J4 |2 h7 |: qB. U.S. GAAP only.
7 W3 r0 {1 E @% a* C4 {4 t: Y3 p' {C. Both IFRS and U.S. GAAP. P) N% [3 y$ \ t6 o3 o
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