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[主观题]

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 non-current assets.

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

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

答案
B
解析:"Understanding Balance Sheets," Elaine Henry and Thomas R. Robinson
Sections 2.2,2.3,4.3
Under US GAAP, intangibles must be valued at historical cost, whereas under IFRS they can be valued at cost or revaluation.
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