Corporate governance and Level 3 valuation inputs: Difference between pages

Revision as of 14:47, 11 May 2016

Financial reporting - fair valuation.

IFRS 13 defines Level 3 valuation inputs as unobservable inputs for the fair valuation of an asset or liability.

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+<i>Financial reporting - fair valuation</i>.
-A framework that (i) provides guidance on strategy, including assessing risk (ii) ensures effective monitoring of management and (iii) makes certain that managers are accountable to stakeholders.
-The purpose of corporate governance is to facilitate effective, entrepreneurial and prudent management that can deliver the long-term success of the organisation.
+IFRS 13 defines Level 3 valuation inputs as unobservable inputs for the fair valuation of an asset or liability.
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+==See also==
+*[[IFRS 13]]
-Comparable frameworks in non-commercial organisations. In the non-commercial context the term 'governance' (without the 'corporate' part) is more common.
+*[[Fair value]]
+*[[Valuation inputs]]
+*[[Observable valuation inputs]]
-== See also ==
+*[[Unobservable valuation inputs]]
-* [[Board of directors]]
+*[[Level 1 valuation inputs]]
-* [[Corporate social responsibility ]]
+*[[Level 2 valuation inputs]]
-* [[ESG investment]]
-* [[Governance]]
-* [[Kay Review]]
-* [[UK Corporate Governance Code]]
-* [[Ethics]]
-* [[Agency risk]]
-===Other links===
-[http://www.treasurers.org/node/10141 Doing the right thing, Sarah Boyce, The Treasurer, May 2014]
-[[Category:Corporate_finance]]
-[[Category:Ethics_and_corporate_governance]]