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If noncash consideration is given in exchange for a good/service, then the value to be used for the transaction price is __________? which one? and

If noncash consideration is given in exchange for a good/service, then the value to be used for the transaction price is __________?

which one? and why not the others? - Book value of the good/service provided - Book value of the noncash consideration received - The fair market value of the noncash consideration received - The fair market value of the good/service provided

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