Which item below is not a current liability? Unearned revenue Loan on office building The currently maturing portion of long-term debt Trade accounts payable Question 30 (Mandatory) (2.5 points) Which of the following is not a limitation of financial reporting? Omission of non-financial information on the financial statements No reporting on soft assets in the Balance Sheet Regulation of financial information by a few standard-setting bodies Complex and detailed disclosures in the notes to the financial statements