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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under：
8 Q* Y4 y" B7 d/ I( ZA. IFRS only.3 f3 i4 I* U3 F+ p% S n5 D8 Q
B. U.S. GAAP only.
5 f# D7 h3 x& q. F7 v3 k+ c tC. Both IFRS and U.S. GAAP.
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发表于 2016-2-1 09:49:40