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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under：, g' P0 Z# P) }4 v, K
A. IFRS only.2 A" B% p4 h m. |
B. U.S. GAAP only.
- Y& {# J+ F: p* e$ e$ @; v! GC. Both IFRS and U.S. GAAP.$ U% [" _8 W0 q9 l5 G3 n1 Z
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发表于 2016-2-1 09:49:40