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Which Is the Most Reliable Method for Determining the Fair

Question 63

Multiple Choice

Which is the most reliable method for determining the fair value of the available-for-sale portfolio?


A) estimates based on other observable inputs
B) quoted prices in active markets for identical assets
C) the company's own estimates based on certain assumptions
D) None of the above statements are correct because the periodic adjustment to fair value cannot be made for the portfolio as a whole.

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