Key performance indicator and Level 2 valuation inputs: Difference between pages

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(KPI).  
<i>Financial reporting - fair valuation</i>.


A measure of performance.  
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.


Such measures are used to help an organisation define and evaluate how successful it is, typically in terms of making progress towards its long-term organisational goals.


 
==See also==
KPIs can be quantitative, for example error rates.
*[[IFRS 13]]
 
*[[Fair value]]
KPIs can also be judgement-based, for example surveys of customer satisfaction.
*[[Valuation inputs]]
 
*[[Observable valuation inputs]]
 
*[[Unobservable valuation inputs]]
Benchmarking is often applied to KPIs, to learn from past performance, and improve future performance.
*[[Level 1 valuation inputs]]
 
*[[Level 3 valuation inputs]]
 
== See also ==
* [[Benchmarking]]
* [[Capture ratio]]
* [[Environmental KPI]]
* [[Goal congruence]]
* [[Key control indicator]]
* [[Key risk indicator]]
* [[Performance]]
* [[Report card]]
* [[Service level agreement]]
* [[Treasury performance management – waste of time or a necessity?]]
* [[Win rate]]
 
 
===Other links===
[http://www.treasurers.org/node/8120 Peak performance, ''Paul Higdon,'' The Treasurer]
 
[[Category:Compliance_and_audit]]

Revision as of 07:31, 27 July 2015

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