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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% C1 E- ?. h9 K( r6 C
A. IFRS only.
( j) H: H& e6 s9 O8 uB. U.S. GAAP only.
Z# \6 U* k* L3 E$ I' wC. Both IFRS and U.S. GAAP.& H9 d% P5 U4 o# c4 c
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发表于 2016-2-1 09:49:40