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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under: h' r! p, O# h- D8 q6 m- {* X: M; A
A. IFRS only.; i! K- w& z) @6 N% g
B. U.S. GAAP only.
. S' H; p7 c3 J4 D* c* SC. Both IFRS and U.S. GAAP.
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