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Listening Quiz: Bàn Về Sự Khác Biệt Giữa IFRS Và GAAP Địa Phương – Easy Level
Th10 23, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kế toán (English for Accountant)
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1.
What is the main topic of the conversation?
The country where the company operates
How to prepare next week’s training schedule
Ways to avoid mistakes in financial reporting
The differences between IFRS and local GAAP
Explanation:
The speakers discuss how IFRS and local GAAP differ, including where they are used and how they value assets.
2.
According to the conversation, what does IFRS focus more on?
Financial statement preparation
Local reporting rules
Fair value
Historical cost
Explanation:
Mark says that IFRS focuses more on fair value.
3.
What does Linda say about local GAAP?
It should replace IFRS
It is used internationally
It is specific to their country
It focuses more on fair value
Explanation:
Linda states that local GAAP is specific to their country.
4.
Why do Mark and Linda want to train the team?
To avoid mistakes when reporting under different standards
To prepare for an international audit next month
To stop using financial statements
To learn how to change the country’s laws
Explanation:
Linda says training will help avoid mistakes, and the conversation shows the team needs to understand the IFRS and local GAAP differences.
5.
What will Mark and Linda most likely do next?
Wait until the end of the year to discuss the issue again
Switch from local GAAP to IFRS immediately
Cancel the training because the standards are too different
Start training the team next week after preparing
Explanation:
Linda agrees that starting next week gives them time to prepare, so the next likely action is to begin training next week.
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