presentation of current and non-current liabilities in the statement of financial position (balance sheet): is...

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Accounting

presentation of current and non-current liabilities in the statement of financial position (balance sheet): is shown only on GAAP financial statements. is shown on both a GAAP and an IFRS statement of financial position. is always shown with current liabilities reported first in an IFRS statement of financial position. includes contingent liabilities under IFRS

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