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chapter 9

chapter 9

10問 • 1年前

nicollette claire

問題一覧

1

In an asset swap, the gain on extinguishment is

Excess of the carrying amount of the debt over the carrying amount of the asset

2

For a debt restructuring involving substantial modification of terms, it is appropriate for a debtor to recognize a gain when the carrying amount of the debt

Exceeds the present value of the future cash payments specified by the new terms.

3

For substantial modification of terms, which would be compared to the carrying amount of the debt to determine if the debtor should report a gain on extinguishment?

The present value of the new debt at the modified interest rate

4

Under a debt restructuring involving substantial modification of terms, the present value of the new debt shall be determined using the

Original effective interest rate

5

There is nonsubstantial modification of terms if the gain or loss on modification is

Less than 10% of the old liability

6

An entity shall initially measure equity instruments issued to extinguish a financial liability at

Fair value of the equity instruments issued

7

If the fair value of the equity instruments issued cannot be reliably measured, the equity instruments issued to extinguish a financial liability shall be measured at

Par value of the equity instruments issued

8

If both the fair value of the equity instruments issued and the fair value of the financial liability extinguished cannot be measured reliably, the equity instruments issued shall be mesured at

Par value of equity instruments issued

9

The difference between the carrying amount of the financial liability extinguished and the fair value of equity instruments issued shall be accounted for as

Gain or loss on extinguishment

10

The gain or loss from extinguishment of a financial liability by issuing equity instruments is presented as

Separate line item in the income statement

Quiz I.T Week 3

Quiz I.T Week 3

nicollette claire · 34問 · 2年前

Quiz I.T Week 3

Quiz I.T Week 3

34問 • 2年前

nicollette claire

Quiz I.T. Week 4

Quiz I.T. Week 4

nicollette claire · 29問 · 2年前

Quiz I.T. Week 4

Quiz I.T. Week 4

29問 • 2年前

nicollette claire

Quiz I.T. Week 5

Quiz I.T. Week 5

nicollette claire · 7問 · 2年前

Quiz I.T. Week 5

Quiz I.T. Week 5

7問 • 2年前

nicollette claire

midterm exam FAR

midterm exam FAR

nicollette claire · 40問 · 2年前

midterm exam FAR

midterm exam FAR

40問 • 2年前

nicollette claire

midterm qui

midterm qui

nicollette claire · 20問 · 2年前

midterm qui

midterm qui

20問 • 2年前

nicollette claire

CFAS CHAPTER 1

CFAS CHAPTER 1

nicollette claire · 41問 · 2年前

CFAS CHAPTER 1

CFAS CHAPTER 1

41問 • 2年前

nicollette claire

CFAS CHAPTER 2

CFAS CHAPTER 2

nicollette claire · 28問 · 2年前

CFAS CHAPTER 2

CFAS CHAPTER 2

28問 • 2年前

nicollette claire

CFAS CHAPTER 3

CFAS CHAPTER 3

nicollette claire · 9問 · 2年前

CFAS CHAPTER 3

CFAS CHAPTER 3

9問 • 2年前

nicollette claire

I.T FINALS R3VIEWER EXCEL 1

I.T FINALS R3VIEWER EXCEL 1

nicollette claire · 35問 · 2年前

I.T FINALS R3VIEWER EXCEL 1

I.T FINALS R3VIEWER EXCEL 1

35問 • 2年前

nicollette claire

I.T FINALS REVIEWER SORTING DATA

I.T FINALS REVIEWER SORTING DATA

nicollette claire · 20問 · 2年前

I.T FINALS REVIEWER SORTING DATA

I.T FINALS REVIEWER SORTING DATA

20問 • 2年前

nicollette claire

I.T REGIEWER VLOOKUP

I.T REGIEWER VLOOKUP

nicollette claire · 9問 · 2年前

I.T REGIEWER VLOOKUP

I.T REGIEWER VLOOKUP

9問 • 2年前

nicollette claire

chapter 4

chapter 4

nicollette claire · 30問 · 1年前

chapter 4

chapter 4

30問 • 1年前

nicollette claire

chapter 5

chapter 5

nicollette claire · 10問 · 1年前

chapter 5

chapter 5

10問 • 1年前

nicollette claire

Chapter 6

Chapter 6

nicollette claire · 20問 · 1年前

Chapter 6

Chapter 6

20問 • 1年前

nicollette claire

chapter 7

chapter 7

nicollette claire · 15問 · 1年前

chapter 7

chapter 7

15問 • 1年前

nicollette claire

Chapter 14

Chapter 14

nicollette claire · 5問 · 1年前

Chapter 14

Chapter 14

5問 • 1年前

nicollette claire

chapter 14

chapter 14

nicollette claire · 24問 · 1年前

chapter 14

chapter 14

24問 • 1年前

nicollette claire

Chapter 16

Chapter 16

nicollette claire · 20問 · 1年前

Chapter 16

Chapter 16

20問 • 1年前

nicollette claire

chapter 24

chapter 24

nicollette claire · 25問 · 1年前

chapter 24

chapter 24

25問 • 1年前

nicollette claire

chapter 25

chapter 25

nicollette claire · 10問 · 1年前

chapter 25

chapter 25

10問 • 1年前

nicollette claire

chapter 17

chapter 17

nicollette claire · 20問 · 1年前

chapter 17

chapter 17

20問 • 1年前

nicollette claire

chapter 18

chapter 18

nicollette claire · 15問 · 1年前

chapter 18

chapter 18

15問 • 1年前

nicollette claire

問題一覧

1

In an asset swap, the gain on extinguishment is

Excess of the carrying amount of the debt over the carrying amount of the asset

2

For a debt restructuring involving substantial modification of terms, it is appropriate for a debtor to recognize a gain when the carrying amount of the debt

Exceeds the present value of the future cash payments specified by the new terms.

3

For substantial modification of terms, which would be compared to the carrying amount of the debt to determine if the debtor should report a gain on extinguishment?

The present value of the new debt at the modified interest rate

4

Under a debt restructuring involving substantial modification of terms, the present value of the new debt shall be determined using the

Original effective interest rate

5

There is nonsubstantial modification of terms if the gain or loss on modification is

Less than 10% of the old liability

6

An entity shall initially measure equity instruments issued to extinguish a financial liability at

Fair value of the equity instruments issued

7

If the fair value of the equity instruments issued cannot be reliably measured, the equity instruments issued to extinguish a financial liability shall be measured at

Par value of the equity instruments issued

8

If both the fair value of the equity instruments issued and the fair value of the financial liability extinguished cannot be measured reliably, the equity instruments issued shall be mesured at

Par value of equity instruments issued

9

The difference between the carrying amount of the financial liability extinguished and the fair value of equity instruments issued shall be accounted for as

Gain or loss on extinguishment

10

The gain or loss from extinguishment of a financial liability by issuing equity instruments is presented as

Separate line item in the income statement