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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 \! R3 Z3 x. ^5 p' XA. IFRS only.
1 a z4 @% @/ m6 JB. U.S. GAAP only.$ f( g2 Y3 k) J0 [+ o; Y
C. Both IFRS and U.S. GAAP.
- n m0 f! q. ?9 o登录回复后可见：答案和详解$ p# A$ d0 L; c
T( n( `8 m$ S6 k' E. n
! o/ n# H1 S+ t9 a1 g* I3 r4 g更多CFA习题可关注：高顿CFA题库., k- ?' K0 T" {* [
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！7 R _' m v& \7 B5 m
0 Q) J+ [6 T3 S) [8 i$ |# S3 |$ u9 t. U! \8 l
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发表于 2016-2-1 09:49:40