登录之后可查看解析

A is corrent because in order to reclassify a liability from current to noncurrent, an agreement to refinance the liability as long-term must be executed before the statement of financial position date.
B is incorrect because the agreement must be executed before the statement of financial position date, not the issuance date of the financial statements.
C is incorrect because intent and ability to reclassify the note from current to noncurrent is not sufficient under IFRS. An agreement must be executed before the statement of financial position date.
D is incorrect because intent and ability to reclassify the note from current to noncurrent is not sufficient under IFRS. An agreement must be executed before the statement of financial position date.