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. |
Revision as of 11:46, 13 November 2016
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.