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  • Fundamentals of Debt Classification - RSM US
    For example, debt covenants often involve measures that are affected by the current or noncurrent classification of debt (e g , working capital) As such, properly classifying debt as current or noncurrent could affect a borrower’s assessment of whether it has violated its debt covenants
  • 12. 3 Balance sheet classification — term debt - Viewpoint
    As a general rule, if the debt is a long-term obligation, it is ordinarily presented as noncurrent Conversely, if the debt is a short-term obligation (either by its original terms or because of a non-waived covenant violation), the debt is generally presented as current
  • Current noncurrent debt classification: IFRS® Accounting . . .
    When classifying debt as current noncurrent on the balance sheet, these features can result in significant differences between IFRS Accounting Standards and US GAAP, affecting a company’s working capital, liquidity profile and disclosures
  • 13. 5 Credit-Related Covenant Violations That Cause Debt to . . .
    When a covenant violation causes an otherwise long-term obligation to be reclassified as a current liability, any related unamortized premium, discount, or debt issue costs are also reclassified as current liabilities as part of the carrying amount of the debt
  • Article Details - FASB
    Under the proposed ASU, a borrower would continue to classify its debt as noncurrent when a violation of a debt covenant has been waived, if a borrower receives a waiver before the financial statements are issued (or are available to be issued) and the waiver meets certain conditions
  • Debt (Topic 470)
    Stakeholders have told the Board that the guidance on determining whether debt should be classified as current or noncurrent in a classified balance sheet is overly complex Topic 470, Debt, includes guidance on various narrow-scope, fact-specific debt transactions
  • Financial Reporting Insights - RSM US
    Debt covenants often involve measures that are affected by the current or noncurrent classification of debt (e g , working capital) As such, properly classifying debt as current or noncurrent could affect a borrower’s assessment of whether it has violated its debt covenants





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