Why would a Canadian company reporting under IFRS choose to follow the traditional current then non-current approach

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Why would a Canadian company reporting under IFRS choose to follow the traditional current then non-current approach for its balance sheet presentation rather than a non-current then current approach?
Balance Sheet
Balance sheet is a statement of the financial position of a business that list all the assets, liabilities, and owner’s equity and shareholder’s equity at a particular point of time. A balance sheet is also called as a “statement of financial...
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Horngrens Accounting

ISBN: 978-0133855371

10th Canadian edition Volume 1

Authors: Tracie L. Miller Nobles, Brenda L. Mattison, Ella Mae Matsumura, Carol A. Meissner, Jo Ann L. Johnston, Peter R. Norwood

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