Eurobond 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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-# An offshore bond in the international capital markets, issued in (offshore) [[Eurocurrency]], most frequently in USD.  Eurobonds are, generally speaking, beyond domestic market regulation.  Maturities at issue are normally greater than one year and are usually, but not always, in bearer form.  They can be issued on any interest basis. Some attempts are being made to refer to Eurobonds as International bonds.  One reason for this change in terminology is to avoid confusion with the [[euro]] (the currency of the euro area, informally Eurozone or [[Euro zone]], introduced some decades after the development of the Eurobond market).
+<i>Financial reporting - fair valuation</i>.
-# An alternative, and increasingly common spelling of [[Euro bond]], a (currently theoretical) bond backed by all the EU Member States in the euro area.
-== See also ==
-* [[Bond]]
+IFRS 13 defines Level 3 valuation inputs as unobservable inputs for the fair valuation of an asset or liability.
-* [[Bond basis]]
-* [[Euro]]
-* [[euro bond]]
+==See also==
-* [[euro zone]]
+*[[IFRS 13]]
-* [[Eurocurrency]]
+*[[Fair value]]
-* [[Foreign bond]]
+*[[Valuation inputs]]
-* [[International bond]]
+*[[Observable valuation inputs]]
+*[[Unobservable valuation inputs]]
+*[[Level 1 valuation inputs]]
+*[[Level 2 valuation inputs]]