Level 1 valuation inputs

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Revision as of 11:46, 13 November 2016 by imported>Doug Williamson (Update.)
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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