ABC Company has a P15,000,000, two-year note payable to  DEF  that matures October 31, 2021. ABC's management intends to refinance the note for an additional three years and is negotiating a financing agreement with DEF. In order to exclude this note from current liabilities on its December 31, 2020, balance sheet, ABC Company must     a.pay off the note and complete the refinancing before the 2020 financial statements are issued b.demonstrates an ability to refinance before the 2019 financial statements are issued c.complete the refinancing agreement before December 31,2020.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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ABC Company has a P15,000,000, two-year note payable to  DEF  that matures October 31, 2021. ABC's management intends to refinance the note for an additional three years and is negotiating a financing agreement with DEF. In order to exclude this note from current liabilities on its December 31, 2020, balance sheet, ABC Company must
 
 
a.pay off the note and complete the refinancing before the 2020 financial statements are issued
b.demonstrates an ability to refinance before the 2019 financial statements are issued
c.complete the refinancing agreement before December 31,2020.
d.complete the refinancing agreement before October 31,2021.
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