Question: Refinancing causes a short-term obligation to be excluded from current liabilities. In this case, which of the following should not be included in the footnote

Refinancing causes a short-term obligation to be excluded from current liabilities. In this case, which of the following should not be included in the footnote to the financial statements describing the event?

a

Names of financial institutions that refused to refinance the debt

b

Terms of the new obligation incurred

c

Terms of equity security not yet issued

d

A description of the financing arrangement

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