Which of the Following Presents the Proper Ordering of Assets,liabilities,and

Multiple Choice

Which of the following presents the proper ordering of assets,liabilities,and equities on the statement of financial position used by some countries that is different from the United States?

A) Current assets,long-term assets,current liabilities
B) Inventories,trade receivables,cash
C) Assets,liabilities,equities
D) Current liabilities,long-term liabilities,equities