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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under:
9 z7 `3 R4 {* |+ Z- ZA. IFRS only.
. }' y) J2 E7 k& yB. U.S. GAAP only.+ T/ j& t+ M2 g5 x1 ]" s
C. Both IFRS and U.S. GAAP.
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* |2 Y$ q6 ?$ }2 U1 U% l9 U更多CFA习题可关注:高顿CFA题库.
. y. x* j; v$ f: V8 _' M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!6 E6 F" ^; k& s7 q
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