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NEW QUESTION: 1
An entity most likely may derecoginize a financial liability if it:
A. Transfers amounts to a trust to be used to repay the obligation.
B. Exchanges debt instruments with the lender with substantially different terms.
C. Transfers amounts in a transaction that meets the requirements of an in-substance defeasance.
D. Exchanges debt instruments with the lender with substantially similar terms.
Answer: B
Explanation:
Derecognition of a financial liabilityor a part) occurs only by means of extinguishment.
This condition is satisfied only when the debtor pays the creditor or is legally released from primary responsibility either by the creditor or through the legal process. An extinguishments and derecognition of the old debt and recognition of new debt occurs when the borrower and lender exchange debt instruments with II substantially different terms, that is, when the respective discounted cash flows differ by at least 10%.
NEW QUESTION: 2
Refer to the exhibit.
Based on the ACK SDP output, what can be concluded?
A. The total amount of bandwidth for the video channels is 192 kbps.
B. There is no DTMF support for the call.
C. High-definition video is configured for the endpoints
D. This event is a multipoint video call with three participants.
Answer: D
NEW QUESTION: 3
A. DVI-D
B. DVI
C. Thunderbolt
D. HDMI
Answer: D
