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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 |! @ G2 X1 l. r, s. l+ k0 P8 }
A. IFRS only.8 [3 U! _) H0 G T) o5 G3 G3 S. P+ p
B. U.S. GAAP only.
r# H8 A- @* n3 ^, T; @+ wC. Both IFRS and U.S. GAAP.
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2 L1 ]. @# J" F, m2 F: [! K% `
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发表于 2016-2-1 09:49:40