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.


See also