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NEW QUESTION: 1
On the first day of the current fiscal year, an entity issued 1.000 bonds, each of which is convertible into 199 ordinary shares of the issuer. The face amount of each bond is US $1.000, the nominal annual interest rates 7%, and the market annual interest rate for similar on convertible debt is 9%. Interest is payable at the end of each year of the bonds' 5-year term. The present values of 1 for 5 periods at 7% and 9% are .71 3 and respectively. The present values of an ordinary annuity of 1 for 5 periods at 7% and 9% are
4.100 and respectively. The fair value of the bonds' equity component is not determinable. What is the entry for the recognition of the convertible bonds?

A. Option D
B. Option C
C. Option A
D. Option B
Answer: D
Explanation:
The initial total carrying amount of convertible debt or of debt instruments issued with detachable share purchase warrants should be allocated between the debt instruments and the equity feature, and these debt and equity components should be separately accounted for. The total assigned initially to the instrument as a whole equals the fair value of the consideration received. However, the IFRSs do not stipulate a method for making the allocation. One approach is to assign to the less easily measurable component a residual amount after determining the amount of the more readily measurable component. For example. the future payments on the financial liability might be discounted at the market rate for a similar instrument without an equity feature. This amount would then be subtracted from the amount of the compound instrument as whole to determine the carrying amount of the equity feature. This method is appropriate when the fair value of the equity feature is not determinable. Thus, the present value of the principal repayment discounted at the market rate of 9% is US $650,000$1.000.000 $ _650), the present value of the interest payments discounted at 9 7 is US $272.300 [($1.000.000 $ 07) $ 3.890]. and their total is US $922,300. The residual amount assignable to the equity feature is therefore US $77,700 [(1 .000 bonds x $1 .000 par) proceeds -$922,300 assigned to the debt component], which is also the bond discount given that the convertible bonds were issued at par.

NEW QUESTION: 2
DRAG DROP
You develop a SharePoint app that uses the client-side object model (CSOM) to run search queries.
You need to implement a method that searches for the term SharePoint.
You have the following code:

Which code segments should you include in Target 1, Target 2, Target 3, Target 4 and Target 5 to complete the code? (To answer, drag the appropriate code segment to the correct targets in the answer area. Each code segment may be used once, more than once, or not at all. You may need to drag the split bar between panes or scroll to view content.)
Select and Place:

Answer:
Explanation:

Explanation/Reference:
* (Target 1, Target 2): KeywordQuery
We need to create a KeywordQuery class to describe the query.
We pass the ClientContext into the constructor.
KeywordQuery keywordQuery = new KeywordQuery(clientContext);
To set the query use the QueryText property. Here we are doing a search for the keyword "SharePoint".
keywordQuery.QueryText = "SharePoint";
*(Target 3, Target 4): SearchExecutor.ExecuteQuery method runs a query.
ClientResult
* (Target 5): To execute the query, we use the ExecuteQuery method. It returns a type of ClientResult<ResultTableCollection>.
ClientResult<ResultTableCollection> results = searchExecutor.ExecuteQuery(keywordQuery); Reference: How to: Query Search with the SharePoint 2013 Client Object Model

NEW QUESTION: 3
A zoo is in the process of introducing a new IT system to improve its processes and drive greater efficiency in its operations. It has received permission from the board of directors for a phased approach to introduce new business functionality and to replace manual processes with digital solutions.
The key areas for inclusion in the first phase are a new animal health monitoring system, which will allow the zookeepers to utilize the power of data analytics to monitor and proactively manage the health of the animals.
It will also provide them with a way of accurately recording the birth of new animals and record loans of animals to other zoos around the world.
On the public-facing side, the project will provide customers with an adoption scheme, which will raise much-needed funds.
A business analyst has constructed a use case diagram for the zoo:

The following potential statements have been made about the diagram:
A) The diagram is a correct representation of the scenario.
B) There are aspects of the scenario which are incorrectly represented in the diagram.
C) There are aspects of the scenario which are incorrectly omitted from the diagram.
D) The notation used in the diagram is incorrect.
Which of them is/are true?
A. A
B. B
C. B and C
D. C and D
Answer: B

NEW QUESTION: 4
Which tool allows you to collect a trace of traffic being logged by a collector?
A. iptraf
B. Application Debug Log
C. Slon utility
D. Aggregation Debug
Answer: C