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Q19 For a troubled debt restructuring involving only modification of terms, it is appropriate for a debtor to recognize a gain when the carrying amount
Q19
For a troubled debt restructuring involving only modification of terms, it is appropriate for a debtor to recognize a gain when the carrying amount of the debt
Exceeds the total future cash payments specified by the new terms | ||
Is less than the total future cash payments specified by the new terms | ||
Exceeds the present value specified by the new terms | ||
Is less than the present value specified by the new terms |
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