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IAS 1 Presentation of Financial Statements: Current/Non-Current Classification of a Callable Term Loan

The International Accounting Standards Board's IFRS Interpretations Committee received a request to review the classification of a liability as current or non-current when the liability is not scheduled for repayment within twelve months after the reporting period, but may be callable by the lender at any time without cause (i.e. callable term loans). 
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