The W in SWOT analysis stands for ________

For a nonmonetary exchange of plant assets, accounting recognition should not be given to

a. a loss when the exchange has no commercial substance. b. a gain when the exchange has commercial substance. c. part of a gain when the exchange has no commercial substance and cash is paid (cash paid/received is less than 25% of the fair value of the exchange). d. part of a gain when the exchange has no commercial substance and cash is received (cash paid or received is less than 25% of the fair value of the exchange).

To sell an old bond when rates have risen, the holder will have to discount the bond until the yield to the buyer is the same as the market rate

Indicate whether the statement is true or false