أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
a) it is to be converted into common stock before maturity.
b) it matures within the year and will be retired through the use of current assets.
c) management plans to refinance it within the year.
d) a bond retirement fund has been set up for use in its scheduled retirement during the next year.
During finalizing and closing the account balances at end of the accounting period, part of the long term loan actual will became accrued in the next 12 months, that amount now should be included in the current section.
addition to that exception may apply in case of full amount of the long term became due because of legal action or company restructuring its debt leverages or loan reschedule with new agreements or rates....
