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NEW QUESTION: 1
회사 P는 1 차 연도 7 월 1 일에 시작된 사업 결합을 위해 회사 순자산의 장부 금액과 동일한 현금으로 회사 S의 모든 보통주를 취득했습니다. 회사 S의 자산과 부채의 장부 금액은 건물의 장부 금액이 공정 가치 이상인 것을 제외하고는 공정 가치에 근접하였습니다. 회사 P의 1 년 12 월 31 일 연결 손익 계산서를 작성하는 과정에서 취득한 자산과 부채를 공정 가치로 기록하는 효과는 무엇이며 영업권 상각을 인식해야 하는가?

A. 옵션 D
B. 옵션 B
C. 옵션 A
D. 옵션 C
Answer: D
Explanation:
A business combination is accounted for as an acquisition regardless of the form of consideration given. Thus, assets acquired and liabilities assumed should be recorded at their fair values. The differences between fair values and carrying amounts will affect profit or loss when related expenses are incurred. The effect of recording the building at fair value in the consolidated balance sheet instead of its higher carrying amount on Company S's books will be to decrease future depreciation_ If the building is to be used, fair value is its current replacement cost for similar capacity unless expected use indicates a lower value to the acquirer. If the building is to be sold, it should be reported at fair value minus cost to sell. The excess of the sum of the consideration transferred, any noncontrolling interest, and any previously held equity interest over the acquisition-date fair value of the net assets acquired will be recognized as goodwill. This amount will be tested for impairment but not amortized.

NEW QUESTION: 2
ロスレイテンシの測定に使用されるプロトコル。ジッタ、およびWANエッジルーターピア間のトンネルの活性度?
A. IP SLA
B. NetFlow
C. OMP
D. BFD
Answer: D

NEW QUESTION: 3
Your company is designing a new data center in a remote location that must be connected to your local data center. You have a service provider connection between the CE devices at each site. You want to implement EVPN with VXLAN services between sites, but the service provider does not offer EVPN services.
Which two statements are true in this scenario? (Choose two )
A. You can still implement EVPN service across the service provider as long as there is IP reachability between the sites.
B. The customer's edge devices within your data center can act as VXLAN Layer 2 gateways
C. The provider's edge devices must map your VXLAN VNIs to MPLS LSPs within the provider network at each site
D. The service provider must provide an MPLS-based VPN connection between sites
Answer: A,B

NEW QUESTION: 4

A. Option A
B. Option B
C. Option F
D. Option E
E. Option D
F. Option C
Answer: A,C,F


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