Which of the following would notNECESSARILYlead to a liability being classified as a current liability?
A.
The liability is expected to be settled in the course of the entity's norma! operating cycle.
B.
The liability has arisen during the current accounting period.
C.
The liability is held primarily for the purpose of trading.
D.
The liability is due to be settled within 12 months after the end of the reporting period.