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To Preclude Firms from Generating Artificial Gains on Exchange Transactions

Question 146

Multiple Choice

To preclude firms from generating artificial gains on exchange transactions booked at fair value,GAAP requires that the transaction


A) must possess commercial substance.
B) have future cash flows that remain substantially the same.
C) be reviewed and approved by the SEC.
D) All of these criteria must be met to book an exchange transaction at the fair value of the exchanged assets.

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