Assume that Theo Limited has a loan that is currently due at year end. The debt is being refinanced with a five-year loan and the deal to refinance the debt is signed two days after year end. Theo presents a classified statement of financial position (SFP). How would the original loan be classified in the year-end statements under IFRS? Reported as a select an original loan classification under IFRS How would the original loan be classified in the year-end statements under ASPE? Reported as select an original loan classification under ASPE