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Liabilities payable within the coming year are classified as long-term liabilities if refinancing is completed...

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Accounting

Liabilities payable within the coming year are classified as long-term liabilities if refinancing is completed before date of balance sheet under:

A.Neither U.S. GAAP nor IFRS.

B.IFRS.

C.Either U.S. GAAP or IFRS.

D.U.S. GAAP.

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