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liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under：
& |' u$ b2 i0 h0 E8 _/ HA. IFRS only., a- A/ ^. ]8 P* `) S7 P& a
B. U.S. GAAP only.
( L% A; ]; | o" p( u( ^/ ~. ZC. Both IFRS and U.S. GAAP.# u' J) Y5 y2 v2 d/ d
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发表于 2016-2-1 09:49:40