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Understanding Non-Current Liabilities: When Liabilities Can Be Rolled Over for 12 Months
non-current liability accounting standards balance sheet long-term debt financial reporting current vs non-current liabilities accounting principles
Select the correct answer. Which one of the following liabilities is classified as non-current? A liability is expected to be settled in its normal operating cycle A liability is due to be settled within twelve months after the reporting period A liability is primarily held for the purpose of trading A liability can be rolled over by an entity for at least twelve months after the reporting period under an existing loan facility

A liability can be rolled over by an entity for at least twelve months after the reporting period under an existing loan facility

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