{"id":4369,"date":"2019-08-28T17:36:00","date_gmt":"2019-08-28T17:36:00","guid":{"rendered":"https:\/\/analystprep.com\/cfa-level-1-exam\/?p=4369"},"modified":"2026-01-05T12:46:12","modified_gmt":"2026-01-05T12:46:12","slug":"alternate-formats-balance-sheet-presentation","status":"publish","type":"post","link":"https:\/\/analystprep.com\/cfa-level-1-exam\/financial-reporting-and-analysis\/alternate-formats-balance-sheet-presentation\/","title":{"rendered":"Alternative Formats of Balance Sheet Presentation"},"content":{"rendered":"\n<!-- QAPage JSON-LD (Question 1) -->\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"QAPage\",\n  \"mainEntity\": {\n    \"@type\": \"Question\",\n    \"name\": \"Which of the following statements accurately describes a classified balance sheet format?\",\n    \"text\": \"Which of the following statements accurately describes a classified balance sheet format?\\n\\nA. Assets and liabilities are broadly presented in order of liquidity.\\nB. Cash flow from operations is distinguished from cash flow from investing and financing activities.\\nC. A distinction is made between current and non-current assets and between current and non-current liabilities and they are classified separately.\",\n    \"answerCount\": 3,\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"C. A distinction is made between current and non-current assets and between current and non-current liabilities and they are classified separately.\\n\\nExplanation: A classified balance sheet separates assets and liabilities into current and non-current categories. Statement A describes a liquidity-based balance sheet presentation, while statement B describes a cash flow statement.\"\n    },\n    \"suggestedAnswer\": [\n      {\n        \"@type\": \"Answer\",\n        \"text\": \"A. Assets and liabilities are broadly presented in order of liquidity.\"\n      },\n      {\n        \"@type\": \"Answer\",\n        \"text\": \"B. Cash flow from operations is distinguished from cash flow from investing and financing activities.\"\n      }\n    ]\n  }\n}\n<\/script>\n<!-- QAPage JSON-LD (Question 2) -->\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"QAPage\",\n  \"mainEntity\": {\n    \"@type\": \"Question\",\n    \"name\": \"In a liquidity-based presentation of the balance sheet, which item would appear first on the side of assets?\",\n    \"text\": \"In a liquidity-based presentation of the balance sheet, which of the following items would appear first on the side of assets?\\n\\nA. Land & property.\\nB. Accounts receivable.\\nC. Cash & cash equivalents.\",\n    \"answerCount\": 3,\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"C. Cash & cash equivalents.\\n\\nExplanation: In a liquidity-based balance sheet presentation, the most liquid assets are listed first. Cash is typically the most liquid asset, so it appears at the top of the assets section.\"\n    },\n    \"suggestedAnswer\": [\n      {\n        \"@type\": \"Answer\",\n        \"text\": \"A. Land & property.\"\n      },\n      {\n        \"@type\": \"Answer\",\n        \"text\": \"B. Accounts receivable.\"\n      }\n    ]\n  }\n}\n<\/script>\n\n\n\n\n<p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/VKYuCGCea20\" width=\"611\" height=\"343\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p>Some entities prepare their financial statements in accordance with International Financial Reporting Standards (IFRS), while others prepare their financial statements in accordance with the United States Generally Accepted Accounting Principles (US GAAP).<\/p>\n<p>The choice of standards or principles is usually a function of the jurisdiction in which a business entity and the users of its financial statements are domiciled. Entities domiciled in the United States of America tend to prepare their financial statements in accordance with US GAAP, while companies in Europe tend to prepare their financial statements in accordance with IFRS.<\/p>\n<h2><strong>Alternative Balance Sheet Presentation Formats<\/strong><\/h2>\n<p>US GAAP uses the title \u2018Balance Sheet\u2019, while IFRS uses the title \u2018Statement of Financial Position\u2019. This difference in name notwithstanding, both statements report on the three basic elements i.e. assets, liabilities, and equity.<\/p>\n<p>IFRS and US GAAP both require that the balance sheet distinguishes between current and non-current assets and between current and non-current liabilities and classifies them separately. This format of the balance sheet is referred to as a classified balance sheet. (See table 1)<\/p>\n<p>$$\\textbf{Table 1: Example of a Classified Balance Sheet} $$<\/p>\n<p>$$ \\begin{array}{l|r|r} \\textbf{Assets} &amp; \\bf {\\text{Dec } 31,2016($)} &amp; \\bf {\\text{Dec } 31,2015($)} \\\\ \\hline \\text{Total current assets} &amp; {3,450,000} &amp; {3,130,235} \\\\ \\hline \\text{Total non-current assets} &amp; {6,754,231} &amp; {5,998,567} \\\\ \\hline \\textbf{Total assets} &amp; \\bf{10,204,231} &amp; \\bf{9,128,802} \\\\ \\hline \\textbf{Equity and liabilities} &amp; {} &amp; {} \\\\ \\hline \\text{Total current liabilities} &amp; {2,457,756} &amp; {2,176,256} \\\\ \\hline \\text{Total non-current liabilities} &amp; {4,376,434} &amp; {3,956,275} \\\\ \\hline \\textbf{Total liabilities } &amp; {6,834,190} &amp; {6,132,531} \\\\ \\hline \\textbf{Shareholders&#8217; equity} &amp; {3,370,041} &amp; {2,996,271} \\\\ \\hline \\textbf{Total liabilities and shareholders&#8217; equity} &amp; \\bf{10,204,231} &amp; \\bf{9,128,802} \\\\ \\end{array} $$<\/p>\n<p>Under IFRS, an entity is not required to have separate classifications as long as a liquidity-based presentation provides reliable and more relevant information than a classified balance sheet does.\u00a0 In a liquidity-based presentation, all assets and liabilities are presented in order of liquidity i.e. according to how easily they can be converted into cash (See table 2).<\/p>\n<p>$$\\textbf{Table 2: Example of a Liquidity-based Balance Sheet Presentation (Showing Assets Segment Only)} $$<\/p>\n<p>$$ \\begin{array}{l|r|r} \\textbf{Assets} &amp; \\bf{\\text{Dec } 31,2016($)} &amp; \\bf{\\text{Dec } 31,2015($)} \\\\ \\hline \\text{Cash} &amp; {1,250,000} &amp; {1,603,235} \\\\ \\hline \\text{Bank deposits} &amp; {6,754,231} &amp; {5,998,567} \\\\ \\hline \\text{Financial assets at fair} &amp; {12,204,231} &amp; {7,527,802} \\\\ \\text{value through profit or loss} &amp; {} &amp; {} \\\\ \\hline \\text{Securities purchased under} &amp; {3,145,846} &amp; {1,567,251} \\\\ \\hline \\text{resale agreement} &amp; {} &amp; {} \\\\ \\hline \\text{Interest receivable} &amp; {2,457,756} &amp; {2,176,256} \\\\ \\hline \\text{Loans and receivables} &amp; {4,376,434} &amp; {3,956,275} \\\\ \\hline \\text{Available for sale} &amp; {6,834,190,} &amp; {6,132,531} \\\\ \\hline \\text{financial assets} &amp; {} &amp; {} \\\\ \\hline \\text{Held-to-maturity} &amp; {3,370,041} &amp; {2,996,271} \\\\ \\text{investments} &amp; {} &amp; {} \\\\ \\hline \\text{Fixed assets} &amp; {2,204,231} &amp; {2,128,802} \\\\ \\hline \\text{Other assets} &amp; {1,795,000} &amp; {1,500,354} \\\\ \\hline \\textbf{Total assets} &amp; \\bf{44,391,960} &amp; \\bf{35,587,344} \\\\ \\end{array} $$<\/p>\n<blockquote>\n<h3><strong>Question 1<\/strong><\/h3>\n<p>Which of the following statements accurately describes a classified balance sheet format?<\/p>\n<ol style=\"list-style-type: upper-alpha;\">\n<li>Assets and liabilities are broadly presented in order of liquidity.<\/li>\n<li>Cash flow from operations is distinguished from cash flow from investing and financing activities.<\/li>\n<li>A distinction is made between current and non-current assets and between current and non-current liabilities and they are classified separately.<\/li>\n<\/ol>\n<p><strong>Solution<\/strong><\/p>\n<p>The correct answer is <strong>C<\/strong>.<\/p>\n<p>Statement A describes a liquidity-based presentation, while statement B describes a cash flow statement.<\/p>\n<h3><strong>Question 2<\/strong><\/h3>\n<p>In a liquidity-based presentation of the balance sheet, which of the following items would appear first on the side of assets?<\/p>\n<ol style=\"list-style-type: upper-alpha;\">\n<li>Land &amp; property.<\/li>\n<li>Accounts receivable.<\/li>\n<li>Cash &amp; cash equivalents.<\/li>\n<\/ol>\n<p><strong>Solution<\/strong><\/p>\n<p>The correct answer is <strong>C<\/strong>.<\/p>\n<p>In a liquidity-based presentation of the balance sheet, the most liquid items show first on the side of assets on the balance sheet. As cash is the most liquid asset, it would be listed on the top.<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-4369","post","type-post","status-publish","format-standard","hentry","category-financial-reporting-and-analysis","blog-post","no-post-thumbnail","animate"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Balance Sheet Presentation Formats | CFA Level 1<\/title>\n<meta name=\"description\" content=\"Learn the two main formats of balance sheet presentation\u2014classified and liquidity-based\u2014and their implications under IFRS and GAAP.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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