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Which loans and receivables are measured at

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Reference no: EM132778160

Problem 1: Initially, loans and receivables are measured at:

A. fair value
B. maturity value
C. fair value plus transaction costs that are directly attributable to the acquisition
D. maturity value plus transaction costs that are directly attributable to the acquisition

Problem 2: A financing arrangement whereby one party formally transfers its rights to accounts receivable to another party in consideration for a loan.

A. pledge
B. assignment
C. discounting
D. factoring

Reference no: EM132778160

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