2014CFA1级-每日一练-财务分析-20140315 balance, current, present, assets, 财务

Palantir

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.

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.

Iginla2011

看看答案是什么