|
|
liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under： i9 ]) E4 w& ]; W5 P8 M/ ^. B
A. IFRS only.
" A7 i+ a: C8 m2 Y4 S5 N8 z5 }7 iB. U.S. GAAP only.
9 p H% z$ _: f2 i4 SC. Both IFRS and U.S. GAAP.2 O( W; {3 r7 K
登录回复后可见：答案和详解$ b/ ^( n* M8 e9 p" _) J
# R- L, A: t8 S! e
$ k0 l9 @4 w' t, T X
更多CFA习题可关注：高顿CFA题库. k3 z, C2 c; A" l
关注：这里是华尔街（ID:CFA-online）公众号，每天读点金融，离梦想更近一点！- _: g) r& A+ T8 ]
! s6 m. M X& b+ k, A
: Y9 s1 W; J+ ~5 p" M9 V0 h$ R( M" y |
|
发表于 2016-2-1 09:49:40