Chuyển đến phần nội dung
Luyện Nghe Tiếng Anh Chất
Tiếng Anh Chuyên Ngành
Listening Quiz: Tư Vấn Về Kế Toán Hợp Nhất Kinh Doanh Theo IFRS 3 – Medium Level
Th11 21, 2025
—
bởi
Anna Phạm
trong
Tiếng Anh dành cho Kiểm toán viên (English for Auditor)
‹
1
2
3
4
5
›
1.
What is the conversation mainly about?
How to calculate a company’s annual profit
Ways to improve employee training in finance
The process of merging two small family businesses
The steps for accounting for business combinations under IFRS 3
Explanation:
William explains several key points about IFRS 3, including identifying the acquirer, measuring the cost, recognizing assets and liabilities, and accounting for goodwill or a bargain purchase.
2.
According to William, what is the first step in IFRS 3?
Measure assets at historical cost
Identify the acquirer
Record a gain from a bargain purchase
Recognize goodwill immediately
Explanation:
William says, ‘You must identify the acquirer. This is important.’ He identifies this as the first step.
3.
How is the cost of the business combination measured?
At the fair value of what you give
By adding the buyer’s and seller’s book values
At the market value of the acquired company only
At the original purchase price paid years ago
Explanation:
William states that the cost is measured ‘at fair value of what you give.’
4.
What happens if the cost is less than the net assets?
The combination is canceled
A gain from a bargain purchase is recognized
Goodwill is increased
The assets are ignored
Explanation:
William explains that if the cost is less than net assets, ‘Then you recognize a gain from a bargain purchase.’
5.
What can be inferred about Sophia at the end of the conversation?
She is still confused about business combinations
She already knew IFRS 3 in detail before speaking
She plans to buy another company soon
She now has a better understanding of IFRS 3
Explanation:
Sophia says, ‘This helps me understand IFRS 3 better,’ which shows she has improved her understanding.
Previous
Check
Next
Finish
Reset
Luyện tập thêm về bài học này:
Listening Lesson
Vocabulary Flashcards and Quiz
←
Trước đó:
Listening Quiz: Thảo Luận Phân Bổ Rủi Ro trong Hợp Đồng – Easy Level
Tiếp theo:
Tiếng Anh Môi trường: Thuyết Trình Kế Hoạch Quản Lý Lưu Vực – Easy Level
→