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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under:
! E5 J8 j$ ^0 C" V( gA. IFRS only.
( B" d& O3 N: r6 ZB. U.S. GAAP only.
* x: x. \$ a. x3 L! \) t* YC. Both IFRS and U.S. GAAP.
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