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In a Debt Extinguishment in Which the Debt Is Continued

Question 46

Multiple Choice

In a debt extinguishment in which the debt is continued with modified terms and the carrying value of the debt is more than the fair value of the debt,


A) a loss should be recognized by the debtor.
B) a new effective-interest rate must be computed.
C) a gain should be recognized by the debtor.
D) no interest expense should be recognized in the future.

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