liquidity-based balance sheet, on which assets and liabilities are not classified as current or non-current, is permitted under:
A)IFRS only.
B)U.S. GAAP only.
C)Both IFRS and U.S. GAAP.
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答案 A
Liquidity-based balance sheet presentation is an exception, under IFRS only, to the requirement (under both IFRS and U.S. GAAP) for assets and liabilities to be classified as current or non-current. Under IFRS, a firm may present a liquidity-based balance sheet if this format is more reliable and relevant than a classified balance sheet.
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