Level 1 valuation inputs: Difference between revisions
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<i>Financial reporting - fair valuation</i>. | <i>Financial reporting - fair valuation</i>. | ||
The most reliable type of valuation inputs. | |||
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. | 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. | ||
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==See also== | ==See also== | ||
*[[Fair value]] | |||
*[[IFRS 13]] | *[[IFRS 13]] | ||
*[[ | *[[Level 2 valuation inputs]] | ||
*[[ | *[[Level 3 valuation inputs]] | ||
*[[Observable valuation inputs]] | *[[Observable valuation inputs]] | ||
*[[Unobservable valuation inputs]] | *[[Unobservable valuation inputs]] | ||
*[[ | *[[Valuation inputs]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 17:38, 1 July 2022
Financial reporting - fair valuation.
The most reliable type of valuation inputs.
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.
