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Listening Quiz: Thảo Luận Về Hệ Thống Phân Cấp Đo Lường Giá Trị Hợp Lý Cho Công Cụ Cấp 3 – Medium Level
Th11 13, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kiểm toán viên (English for Auditor)
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1.
What is the main topic of the conversation?
How to calculate taxes for private company shares
The differences between fair value levels, especially Level 3 instruments
The history of financial statements in general
The best way to buy and sell company stock
Explanation:
Daniel and Laura discuss fair value measurement levels, focusing on what makes Level 3 different, how it is measured, and how it is reported.
2.
What makes Level 3 different from the other fair value levels?
It is always based on market prices
It does not require any assumptions
It uses unobservable inputs
It applies only to government bonds
Explanation:
Daniel says that Level 3 uses unobservable inputs.
3.
What example of a Level 3 instrument does Daniel give?
Bank loans
Public company dividends
Treasury bills
Private company shares
Explanation:
Daniel states that private company shares are an example of Level 3.
4.
How are Level 3 values measured?
By ignoring estimates completely
Using only observable market prices
Using models and assumptions
By comparing them to Level 1 instruments
Explanation:
Daniel explains that Level 3 values are measured using models and assumptions.
5.
What does Daniel say should be disclosed in financial statements?
The names of all employees involved
The company’s future profits
The methods and assumptions used
The original purchase price of every asset
Explanation:
Daniel says that the methods and assumptions used are disclosed in financial statements.
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