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NEW QUESTION: 1
Cloud Kicks has been late for every deadline and has missed several meetings.
What should the Consultant recommend to the Cloud Kicks project manager to get the project back on track?
A. Write a solution design and get sign-off so the build phase can start.
B. Revisit the communication plan and set up more frequent touch points the customer.
C. Setup Requirements Workshop and get sign-off.
D. Ask what the customer would like the solution to be and demo it to them at the end of the build phase.
Answer: B

NEW QUESTION: 2
Which happens if you set the FCCCompatMode Agent parameter to YES?
A. User authentication takes place at the Forms Credential Collector (FCC), where the response is triggered, but the text in the response is lost.
B. Form Authentication cannot be used in the mixed environment of v4.x agents.
C. The Web Agent is unable to process impersonation requests.
D. An extra redirect is needed during a form-based authentication.
Answer: D

NEW QUESTION: 3
Debtor Bank on a 10-year, 15% note in the amount of US $100,000, plus US $30,000 accrued interest. Because if financial difficulty. Debtor has been unable to make annual interest payments for the past 2 years and the n-ate is due today. Accordingly. Bank legally agreed to restructure
Debtor's debt as follows:
The US $30.000 of accrued interest was forgiven.
Debtor was given 3 more years to pay off the debt at 8% interest. Payments are to be made annually at year-end. The present value of the payments using the prevailing rate for similar instruments of an issuer with a similar credit rating is US $84.018.
At the date of the restructuring, Debtor properly records:
A. A gain of US $30.000.
B. A gain of US $45,982.
C. No gain or loss because no extinguishments occurred.
D. A loss of US $30.000.
Answer: B
Explanation:
Derecognition of a financial liability or 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 extinguishment and derecognition of the old debt and recognition of new debt occurs when the borrower and lender exchange debt instruments with substantially different terms, that is, when the respective discounted cash flows differ by at least 10%. A substantial modification of terms is also accounted for as an extinguishment. The difference between the carrying amountincluding unamortized costs) of a liabilityor part) that has been extinguished or transferred and the amount paid is included in profit or loss. This transaction qualifies as an extinguishment based on a substantial modification of terms because the discounted cash flow from the old debtUS $130.000 due immediately and the new debtgiven as US $84.018) differ by at least 10%. Hence, the amount included by Debtor in profit or loss at the date of the restructuring is a US $45,982 gain$130.000 - $84.018) that is. the difference between the carrying amount extinguished and the amount paid the present value of the new debt instrument determined by discounting the cash outflows at the prevailing rate for similar instruments of an issuer with a similar credit rating). The entry is to debit the extinguished liability for accrued interest and principal US $130.000), debit discount on note payable US $15,982), credit note payable US $100.000) and credit gain US $45,982).