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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under：: ?* V( \; @$ k% g' G
A. IFRS only.
. Z' T9 H/ ^' M" }8 U! A/ WB. U.S. GAAP only.
. \% T8 Y, k! ^, f( F( @9 C4 O# IC. Both IFRS and U.S. GAAP.
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发表于 2016-2-1 09:49:40