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NEW QUESTION: 1
An entity issued a noninterest bearing note payable due in 1 year in exchange for land.
The fair value of the land is not reliably determinable. Which of the following statements is true concerning the accounting for the transaction?
A. Interest on the note should be imputed at the prime rate, and the land should be recorded at the discounted value of the note.
B. Interest on the note should be imputed at the prevailing rate for similar notes, and the land should be recorded at the present value of the note.
C. The land should be recorded at the future value of the note, and interest should be imputed at the prevailing rate on similar notes.
D. No interest should be recognized on the note, and the land should be recorded at the present value of the note
Answer: B
Explanation:
When a financial liability is initially recognized, the entity should measure it at its cost a is the fair value of the consideration received. The fair value ordinarily is determined by reference to the transaction price or other market prices. If these prices are not reliably determinable, the fair value is estimated by discounting the future cash payments at an imputed rate equal to the prevailing market rate for a similar instrument similar as to currency term, and type of rate) of an issuer with a similar credit rating.
NEW QUESTION: 2
How does the ARX eliminate the disruption caused by re-provisioning storage?
A. By automating capacity balancing and allowing seamless introduction of file systems into the environment after the ARX is installed.
B. By reducing the time necessary to run a complete backup
C. By allowing system administrators to apply policy to specific types data
D. By identifying data that has not been modified and moving it to a secondary tier
Answer: A
Explanation:
Explanation/Reference:
Explanation:
NEW QUESTION: 3
산출물의 상태, 변경 요청의 구현 상태 및 완료 예상 예상치는 다음과 같습니다.
A. 엔터프라이즈 환경 요인.
B. 작업 수행 정보.
C. 조직 프로세스 자산.
D. 확정 된 가치 관리.
Answer: B