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Listening Quiz: Tư Vấn Về Kế Toán Hợp Nhất Kinh Doanh Theo IFRS 3 – Medium Level
Th11 21, 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 conversation mainly about?
The process of merging two small family businesses
The steps for accounting for business combinations under IFRS 3
How to calculate a company’s annual profit
Ways to improve employee training in finance
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?
Record a gain from a bargain purchase
Measure assets at historical cost
Recognize goodwill immediately
Identify the acquirer
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
At the market value of the acquired company only
By adding the buyer’s and seller’s book values
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?
Goodwill is increased
The combination is canceled
A gain from a bargain purchase is recognized
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 plans to buy another company soon
She already knew IFRS 3 in detail before speaking
She is still confused about business combinations
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.
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