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NEW QUESTION: 1
올해의 1 월 1 일에 미화 25 만 달러의 현금과 미화 1,000 만 달러의 비이자 비표를 대가로 토지의 토지가 취득됩니다. 미화 $ 1,000,000는 각각 $ 250,000의 할부로 지불 할 수 있으며, 첫 해는 12 월 31 일로 예정되어 있습니다. 이 주석에 대한 관심을 전가하는 것과 관련하여, 현재 연도의 이자를 설명하기 위해 어떤 시장 요율이 사용되어야 하는지, 그리고 2) 우세한 이자율이 변경 될 때 향후 몇 년 동안 어떻게 해야 합니까?

A. 옵션 C
B. 옵션 A
C. 옵션 D
D. 옵션 B
Answer: B
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
감사 중에, 주문이있는 여러 공급 업체가 공급 업체 마스터 파일에서 삭제 된 것으로 나타났습니다. 다음 중 가장 잘 방지 할 수 있는 컨트롤은 무엇입니까?
A. 논리 관계 확인
B. 참조 무결성
C. 테이블 조회
D. 존재 확인
Answer: B

NEW QUESTION: 3
What is the purpose of IBM Redbooks?
A. provide how-to guidelines on RETAIN activity
B. provide guidance on how to search in CCWin
C. provide specific information about products
D. provide guidance on how to manage PMRs
Answer: C

NEW QUESTION: 4
Scenario: An organization has recently appointed a CISO. This is a new role in the organization and it signals the increasing need to address security consistently at the enterprise level. This new CISO, while confident with skills and experience, is constantly on the defensive and is unable to advance the IT security centric agenda.
From an Information Security Leadership perspective, which of the following is a MAJOR concern about the CISO's approach to security?
A. Lack of risk management process
B. Compliance centric agenda
C. Lack of sponsorship from executive management
D. IT security centric agenda
Answer: D