Under IFRS, Liabilities and Shareholders' Equity on the Balance Sheet

Multiple Choice

Under IFRS, liabilities and shareholders' equity on the balance sheet usually appear in which order?

A) Equity, noncurrent liabilities, and current liabilities
B) Current liabilities, noncurrent liabilities, and equity
C) Equity, current liabilities, and noncurrent liabilities
D) Noncurrent liabilities, current liabilities, and equity