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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under：
5 R: W/ O3 G- t; m8 v5 Z9 ?' TA. IFRS only.
; N* h0 J+ C7 ^B. U.S. GAAP only.
1 ]2 v8 y' [0 z5 q4 eC. Both IFRS and U.S. GAAP.7 w2 ] C1 B1 h- F1 ~5 H- G
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发表于 2016-2-1 09:49:40