If a contract involves a significant financing component

A. the time value of money is not required to determine transaction price if the payment is more than a year after the transfer occurs.
B. the transaction amount should be based on the current sales price of goods or services.
C. interest is not accrued as a result of the financing component.
D. the time value of money is used to determine the fair value of the transaction.


Answer: D

Business

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