Complete the Following Table

Essay

Complete the following table. Provide a brief description of the literature included for each level of the U.S. GAAP Literature Hierarchy.
$$\begin{array} { | l | l | } \hline \text { Level } & \text { Brief description } \\\hline \text { Level 1 } & \\\hline \text { Level 2 } & \\\hline \text { Level 3 } & \\\hline\end{array}$$