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Вместе с тем предприятие может подавать активы и обязательства в порядке их ликвидности, если это обеспечит пользователей обоснованной и более уместной информацией (§§ 30А, 31, 54, 60, 70 МСБУ 1 «Представление финансовой отчетности»). Также касаемо раскрытия информации об обеспечениях необходимо руководствоваться, в частности, §§ 84, 85, 87, 88, 93 МСБУ 37. И наконец, чтобы признать […]