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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under:
+ J6 _+ n$ x( c) ~+ `A. IFRS only.
$ [, |3 e1 w, @/ B2 B2 jB. U.S. GAAP only.* p" o2 A7 b6 y, K6 z8 q
C. Both IFRS and U.S. GAAP.
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