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