In accounting for short-term debt expected to be refinanced to long-term debt: (a)gaap uses the authorization date to determine classification of short-term debt to be refinanced.(b)ifrs uses the financial statement date to determine classification of short-term debt to be refinanced.(c)ifrs uses the authorization date to determine classification of short-term debt to be refinanced.(d)gaap uses the date of issue, but only for secured debt, to determine classification of short-term debt to be refinanced.