Kline Company refinanced current debt as long-term debt on December 31, 2018, and its financial statements will be issued sometime in early March 2019. Under IFRS, how would Kline classify the debt on its December 31, 2018, balance sheet? January 5, 2019. Kline's fiscal year ended on Multiple Choice As a current liability. Kline would not classify the debt as current or noncurrent, but rather would write a disclosure note explaining the circumstances As a noncurrent liability. In the "mezzanine" between current and noncurrent liabilities