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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. The land should be recorded at the future value of the note, and interest should be imputed at the prevailing rate on similar notes.
B. No interest should be recognized on the note, and the land should be recorded at the present value of the note
C. 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.
D. Interest on the note should be imputed at the prime rate, and the land should be recorded at the discounted value of the note.
Answer: C
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
Which Network Management business challenges do IT executives face that are solved through BSM? (Select two.)
A. reducing data center power consumption
B. providing better asset management tracking
C. meeting and reporting on compliance and regulatory requirements
D. monitoring security breaches more effectively
E. reducing costs through tool consolidation
Answer: C,D

NEW QUESTION: 3
A customer wants to update their systems with the latest drivers. Which one of the following tools performs this task?
A. Bootable Media Creator
B. ServerGuide
C. Advanced Settings Utility
D. UpdateXpress
Answer: D