【简答题】When a bank confirms an Irrevocable Transferable Credit, it assumes the credit risk of which party? (1)( ) the applicant (2)( ) the issuing bank (3)( ) the first beneficiary (4)( ) the second bene...
【单选题】In X’s accounting books the value of financial assets is $400 while their market value is $450. X wants to measure its financial assets at fair value. Which of the following adjustment does X need to ...