Level 3 valuation inputs

Financial reporting - fair valuation.

IFRS 13 defines Level 3 valuation inputs as unobservable inputs for the fair valuation of an asset or liability.

See also

• IFRS 13
• Fair value
• Valuation inputs
• Observable valuation inputs
• Unobservable valuation inputs
• Level 1 valuation inputs
• Level 2 valuation inputs