An investor's view on current vs. non-current components of financial position

Video Overview

Have you ever wondered why you need to divide assets and liabilities into their current and non-current components? Why do we have current assets and non-current assets?  Why do we have current and non-current liabilities? Why can the accountant not merely list all assets and liabilities alphabetically without any consideration to sub-classifications?  This tutorial sheds some light on these and other questions relation to financial information.

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