Level 1 valuation inputs

From ACT Wiki
Revision as of 17:38, 1 July 2022 by imported>Doug Williamson (Classify page.)
(diff) ← Older revision | Latest revision (diff) | Newer revision → (diff)
Jump to navigationJump to search

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