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This chapter discusses a reporting entity's balance sheet presentation of debt and the related disclosures. It provides insight into how to assess certain facts and circumstances to determine whether debt should be classified as current or noncurrent at the balance sheet date. Additionally, it discusses the classification of costs incurred in issuing, modifying, and extinguishing debt in the balance sheet and the income statement, as well as the presentation of debt extinguishment gains or losses in the income statement. Finally, it discusses the balance sheet presentation of debt discounts and premiums.
For recognition and measurement considerations relevant to debt, see PwC's Financing transactions guide.
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