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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under:7 G% j$ A% \6 `- }( ^, S
A. IFRS only.
; l8 V) ~5 k+ l# X1 ~1 \B. U.S. GAAP only.; T- W3 `- P4 J) E( U1 p
C. Both IFRS and U.S. GAAP.
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