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NEW QUESTION: 1
An entity most likely may derecoginize a financial liability if it:
A. Exchanges debt instruments with the lender with substantially different terms.
B. Transfers amounts in a transaction that meets the requirements of an in-substance defeasance.
C. Transfers amounts to a trust to be used to repay the obligation.
D. Exchanges debt instruments with the lender with substantially similar terms.
Answer: A
Explanation:
Derecognition of a financial liabilityor 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 extinguishments and derecognition of the old debt and recognition of new debt occurs when the borrower and lender exchange debt instruments with II substantially different terms, that is, when the respective discounted cash flows differ by at least 10%.

NEW QUESTION: 2
Die mit der elektronischen Beweiserhebung verbundenen Risiken würden MOST wahrscheinlich durch eine E-Mail verringert:
A. Überwachungsrichtlinie.
B. Archivierungsrichtlinie.
C. Zerstörungspolitik.
D. Sicherheitsrichtlinie.
Answer: B
Explanation:
Erläuterung:
Mit einer Richtlinie für gut archivierte E-Mail-Datensätze ist der Zugriff auf oder das Abrufen von bestimmten E-Mail-Datensätzen möglich, ohne andere vertrauliche E-Mail-Datensätze preiszugeben. Sicherheits- und / oder Überwachungsrichtlinien würden die Effizienz des Abrufs von Datensätzen nicht beeinträchtigen, und das Zerstören von E-Mails kann eine rechtswidrige Handlung sein.

NEW QUESTION: 3
The following statement on the right is ADSL ().
A. ADSL enables high-speed digital information and telephone information in a different telephone lines for simultaneous transmission on the frequency
B. ADSL technology enables high-speed digital information and telephone information in the telephone line transmission sub-periods on the same frequency band
C. ADSL broadband access to users while maintaining the user's telephone service and the quality of the original unchanged
D. ADSL broadband telephone services with users in business processes, the two are separate
Answer: A,C,D