Under IFRS, a liability that is refinanced after the balance sheet date but before the financial statements are issued would typically be classified as a current liability.

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Under IFRS, a liability that is refinanced after the balance sheet date but before the financial statements are issued may be classified as a non-current liability if certain conditions are met, such as the refinancing being completed before the financial statements are approved for issue. Therefore, it would not typically be classified as a current liability.

Under IFRS, a Liability That Is Refinanced After the Balance