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NEW QUESTION: 1
A plot of land is acquired in exchange for US $250,000 cash and a noninterest-bearing note with a face amount of US $1,000.000 on January 1 of the current year. The US $1,000,000 is payable in installments of US $250,000 each, with the first installment due December 31 of the current year. With regard to imputing interest on this note what market rate should be used to account for interest for the current year and2) what should be done in future years when there is a change in prevailing interest rates?

A. Option B
B. Option D
C. Option C
D. Option A
Answer: D
Explanation:
Determination of the imputed interest rate is made at the time the debt instrument is issued. Subsequent to initial recognition, most financial liabilities are measured at amortized cost using the effective interest method. Exceptions are those1) classified as at fair value through profit or loss or2) arising when a transfer of a financial asset does not qualify for derecognition or is accounted for on a continuing involvement basisIAS 39). Consequently, a change in the prevailing market rate does not affect the measurement of the noninterestbearing note given for the land.

NEW QUESTION: 2
Refer to the exhibit. How many broadcast domains exist in the exhibited topology?

A. four
B. one
C. six
D. three
E. five
F. two
Answer: D

NEW QUESTION: 3
セキュリティ関連のイニシアチブへの資金提供が運営委員会によって拒否された場合、情報セキュリティマネージャーの最善の行動方針は何でしょうか？
A. イニシアチブに資金を提供する他の方法を探してください。
B. イニシアチブについて上級管理職と話し合います。
C. 業界ベンチマークからの情報を提供する
D. 受け入れられたリスクを文書化する
Answer: D

NEW QUESTION: 4
For each of the following statements, select Yes if the statement is true. Otherwise, select No.
NOTE: Each correct selection is worth one point.

Answer:
Explanation: