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Which of the Following Is Not True Regarding SFAC No

Question 51

Multiple Choice

Which of the following is not true regarding SFAC No. 7?


A) SFAC No. 7 requires that estimated future cash flows be used for asset measurement in certain circumstances.
B) SFAC No. 7 concerns specific measurement issues rather than conceptual-type issues.
C) SFAC No. 7 applies only to initial recognition and not subsequent revaluations.
D) SFAC No. 7 is divided into two parts: asset measurement and income measurement.

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