Question: Kline Company refinanced current debt as long - term debt on January 5 , 2 0 2 2 . Kline's fiscal year ended on December

Kline Company refinanced current debt as long-term debt on January 5,2022. Kline's fiscal year ended on December 31,2021, and its financial statements will be issued sometime in early March 2022. Under IFRS, how would Kline classify the debt on its December 31,2021, balance sheet?
Group of answer choices
Kline would not classify the debt as current or noncurrent, but rather would write a disclosure note explaining the circumstances.
As a current liability.
As a noncurrent liability.
In the "mezzanine" between current and noncurrent liabilities.

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