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Debt (Topic 470) Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent) Research the need for the new standard/amendment (include pros

Debt (Topic 470) Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent)

  1. Research the need for the new standard/amendment (include pros and cons).
  2. Evaluate the exposure drafts provisions in light of the conceptual framework (include qualitative characteristics of useful information).

The Board issued this Exposure Draft to solicit

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