|
|
liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under：
2 T! N/ ]5 @; m0 dA. IFRS only.) Y+ |5 M h( ` z0 H. X
B. U.S. GAAP only.
% x/ C X9 X* w w! O2 g. dC. Both IFRS and U.S. GAAP.
( \! I8 j' {1 y登录回复后可见：答案和详解1 w6 Y7 ]: v! ]
: ` \9 D- w2 m5 c7 N/ i4 \# g* A {+ }) h5 @
更多CFA习题可关注：高顿CFA题库./ W" y1 H ~$ I- p, i
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！" _ \$ L, t' v- R5 b7 I$ g
$ a7 f3 e! l( k2 g% z. P# \
, L2 U5 }1 D+ C/ L0 L) m |
|
发表于 2016-2-1 09:49:40