Level 2 valuation inputs

Financial reporting - fair valuation.

IFRS 13 defines Level 2 valuation inputs as inputs other than quoted prices included within Level 1 valuation inputs that are observable for the asset or liability, either directly or indirectly.

See also

• Fair value
• IFRS 13
• Level 1 valuation inputs
• Level 3 valuation inputs
• Observable valuation inputs
• Unobservable valuation inputs
• Valuation inputs