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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under：+ G% i5 t( m, L) d( c7 N
A. IFRS only.( H$ ]) U3 N" p |; Y
B. U.S. GAAP only.( M; t, w- X8 y" V
C. Both IFRS and U.S. GAAP.4 C! S: ^, X* U' w* |
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发表于 2016-2-1 09:49:40