请问这是哪里的知识点

问题如下：

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

选项：

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.

解释：

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

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.