about cash flow statement! NEED HELP for accounting

<p>hi guys please help me with accounting!
Company A is going to buy CompanyB's asset in 2014 and it cost $20000 and A will pay $10000 by its own money and A is going to loan $10000. The bank approved loan in 2013 but company A will withdraw this money in 2014 when Company B is transferred to Company A. for 2013 statement of cash flow, do i need to include this loan or do i not include $10000 because it hasn't been withdraw from the bank! also is this loan meet the definition and recognition of liability for 2013 balance sheet??
thanks for reading this and pleas HELPPPP!</p>

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Go see a tutor, classmate or professor</p>