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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under：
/ l8 @3 Y# ? W8 ^2 w7 GA. IFRS only.3 ]) q g& y4 e" b
B. U.S. GAAP only.
: ]4 h5 _% e; `. @5 B% J" `C. Both IFRS and U.S. GAAP.( a1 ]! N/ M2 A, t* F1 C
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发表于 2016-2-1 09:49:40