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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under:1 D/ E; Q b% P
A. IFRS only.
) p {" G5 ~( S% n7 O: a" _$ {B. U.S. GAAP only.
: W, B0 H% E) K2 ^; ^! ~1 ]C. Both IFRS and U.S. GAAP.
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D/ |) |8 a. ~2 {2 A8 X3 z
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