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Which of the following statements about balance sheets is most accurate?For balance sheets prepared under:

A、IFRS,a classified balance sheet must present current assets before noncurrent assets.

B、US GAAP,intangibles must be valued at historical cost.

C、IFRS,a commercial real estate company should use a liquidity based presentation.


AnswerB

analysis

B is correct.Under US GAAP,intangibles must be valued at historical cost;under IFRS they can be valued at cost or ruation.

A is incorrect.Under IFRS,a classified balance sheet does separate current assets from non-current assets,but non-current assets could be presented first.

C is incorrect.A commercial real estate company would have many non-liquid assets and would not likely use the liquidity-based presentation under IFRS.A commercial bank would use this format.

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