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38 . Which of the following characteristics , if any , should be taken into account in valuing a specific item ?
39 . Under U . S . GAAP requirements , valuation may be based on an
40 . Which of the following level ( s ) of input in the U . S . GAAP hierarchy of inputs for fair value determination is / are likely to be most appropriate for valuing basic agricultural commodities ?
41 . Assuming they are traded in an active market , which of the following types of investments , if any , could be valued using level 1 inputs of the U . S . GAAP hierarchy of inputs for determining fair value ?
42 . Quoted prices in which of the following types of markets could be level 2 inputs in determining fair value under the U . S . GAAP hierarchy of inputs for fair value determination ?
43 . Which of the following levels of the U . S . GAAP hierarchy of inputs used for determining fair value can be based on inputs not directly observable for the item being valued ?
44 . Which of the following types of active markets , if any , would be considered as providing level 1 inputs under the U . S . GAAP hierarchy of inputs for fair value determination ?
45 . Which one of the following beta values indicates the least volatility ?
46 . Which one of the following is not a limitation of the capital asset pricing model ?
47 . Assume the following rates exist in the U . S .: Prime interest rate = 6 %