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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under:# ?+ L& r. G; ?2 n0 O
A. IFRS only.
0 z, Z- b. B( b. @3 cB. U.S. GAAP only./ n& w" y( q5 I- E0 n5 i( o( U
C. Both IFRS and U.S. GAAP.
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