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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. No interest should be recognized on the note, and the land should be recorded at the present value of the note
B. Interest on the note should be imputed at the prime rate, and the land should be recorded at the discounted 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. 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.
Answer: D
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
Refer to the Exhibit.

After the switch configuration the ping test fails between PC A and PC B Based on the output for switch 1.
which error must be corrected?
A. The PCs are m the incorrect VLAN
B. All VLANs are not enabled on the trunk
C. Access mode is configured on the switch ports.
D. There is a native VLAN mismatch
Answer: D

NEW QUESTION: 3
Which option in the Spark component is not a transformation operation?
A. join
B. distinct
C. reduceByKey
D. reduce
Answer: D

NEW QUESTION: 4
What new technologies did Avaya create between Avaya Aura 6.x into Avaya Aura 7.x?
A. support for system platform
B. Avaya Virtualization Platform (AVP)
C. new XEN technology
D. support for VMware
Answer: B