View source for Level 1 valuation inputs

<i>Financial reporting - fair valuation</i>.

IFRS 13 defines Level 1 valuation inputs as quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement (valuation) date.


==See also==
*[[IFRS 13]]
*[[Fair value]]
*[[Valuation inputs]]
*[[Observable valuation inputs]]
*[[Unobservable valuation inputs]]
*[[Level 2 valuation inputs]]
*[[Level 3 valuation inputs]]