Level 1 valuation inputs

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.

See also

• IFRS 13
• Fair value
• Valuation inputs
• Observable valuation inputs
• Unobservable valuation inputs
• Level 2 valuation inputs
• Level 3 valuation inputs