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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under:
1 _2 n, y6 H7 ?A. IFRS only.
7 t) b9 r* t; G% ~B. U.S. GAAP only.
. b! p$ W- ?; E& [2 }" d" b2 S/ XC. Both IFRS and U.S. GAAP.
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8 P7 d9 S8 \; _* P8 E; h; N更多CFA习题可关注:高顿CFA题库.
! k' w. L9 ?7 d关注:这里是华尔街(ID:CFA-online)公众号,每天读点金融,离梦想更近一点!0 T; `/ b" `- o" A# H8 q9 j
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