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CMA Part 1
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1. External financial reporting decisions
2. Planning, budgeting, and forecasting
3. Performance management
4. Cost management
5. Internal control
6. Technology and analytics
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1.2.6.1 Learning outcomes
Achievable CMA Part 1
1. External financial reporting decisions
1.2. Financial transactions
1.2.6. Reclassification of short-term debt to be financed
Our CMA Part 1 course is currently in development and is a work-in-progress.

Learning outcomes

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The learning outcome statements related to reclassification of short-term debt to be financed are as follows:

  1. Identify the classification issues of short-term debt expected to be refinanced

Classification issues of short-term debt expected to be refinanced

  • Short-term debt may be reclassified as long-term if refinancing is probable
  • Requires evidence of intent and ability to refinance (e.g., post-balance sheet refinancing agreement)
  • Proper classification affects liquidity ratios and financial statement presentation
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Next  | 1.2.6.2 Reclassification rules
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Learning outcomes

The learning outcome statements related to reclassification of short-term debt to be financed are as follows:

  1. Identify the classification issues of short-term debt expected to be refinanced
Key points

Classification issues of short-term debt expected to be refinanced

  • Short-term debt may be reclassified as long-term if refinancing is probable
  • Requires evidence of intent and ability to refinance (e.g., post-balance sheet refinancing agreement)
  • Proper classification affects liquidity ratios and financial statement presentation

More from Reclassification of short-term debt to be financed

  • Reclassification rules