In accordance with IAS 1 Presentation of Financial Statements, which one of the following statements is correct?
选项:
A:Assets and liabilities must be presented broadly in the order of their liquidity.
B:Assets and liabilities can be offset if they result from the same transaction or event.
C:Intangible assets must be presented separately in the statement of financial position.
D:Even if less than 12 months, the length of an entity’s operating cycle must be disclosed.
发布时间:2024-04-18 20:25:50