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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under:
) Z4 B* p: [0 J9 U/ vA. IFRS only.! `. C& q* x# ~9 D) U* B% F
B. U.S. GAAP only.
; \& u. T" f( wC. Both IFRS and U.S. GAAP.9 C5 q3 Q& E6 Y& b# P1 n0 ? M
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