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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under：: F+ K0 l- V- F6 x w9 p: l8 y
A. IFRS only.4 Y5 Q- c! X/ U |2 I2 ^$ Z( f T
B. U.S. GAAP only.
Y; e" S. f8 F* `$ R& e. K J+ L. yC. Both IFRS and U.S. GAAP.' t( h3 F) F6 Y9 u* `) L3 g( Z
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发表于 2016-2-1 09:49:40