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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under:
6 R% L5 P& m) p/ p' ^7 qA. IFRS only.0 e9 H" E' U$ L6 f U' K
B. U.S. GAAP only.5 h( ?$ G Y) {4 F
C. Both IFRS and U.S. GAAP.$ _7 X& n8 y. B8 f# u/ J
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