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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under：0 M, B: \8 k: { |* Q4 r
A. IFRS only.
, H, t! O, q$ I# ?8 `1 r- gB. U.S. GAAP only./ O- ^- K/ E# L
C. Both IFRS and U.S. GAAP.$ N! d1 R! [) V9 j- ^9 ~: Q1 X2 a
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' N! ]% W1 H1 y8 g8 a( A更多CFA习题可关注：高顿CFA题库.4 X! j4 X) m9 ]- G3 }
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发表于 2016-2-1 09:49:40