On February 20, 2016, Dell corp. refinanced one debt (liability). The original due date of this debt was July 1, 2016, but the new date for this debt after refinancing is July 1, 2020.

The financial statement date for this company was December 31, 2015. The 2015 financial statement was issued on March 1, 2016.

Questions:

Under U.S. GAAP, is this debt classified current or noncurrent liability in 2015 balance sheet?

Under U.S. GAAP, is this debt classified current or noncurrent liability in 2016 balance sheet?

Under IFRS, is this debt classified current or noncurrent liability in 2015 balance sheet?

Under IFRS, is this debt classified current or noncurrent liability in 2016 balance sheet?

1/1/2015 12/31/2015 2/20/2016 3/1/2016 Financial Statement Date Refinancing Date Financial Statement Issue Date 1/1/2015 12/31/2015 2/20/2016 3/1/2016 Financial Statement Date Refinancing Date Financial Statement Issue Date