Under U.S.GAAP,assets are presented in decreasing order of liquidity.Under IFRS,

A) fixed assets may be presented first followed by the current assets displayed in increasing order of liquidity.
B) the current assets are displayed in increasing order of liquidity.
C) investments are listed first in descending order of maturity.
D) a company may present its assets in alphabetical order if it so desires.

U.S.GAAP

The collection of authoritative standards and principles for financial accounting and reporting in the United States, established by the Financial Accounting Standards Board.

IFRS

International Financial Reporting Standards; a set of accounting standards developed by the International Accounting Standards Board (IASB) aiming at standardizing financial reporting across the globe.

Liquidity

A measure of a company's ability to pay off its short-term liabilities with its available cash and quick assets.