European Insurance and Occupational Pensions Authority 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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-(EIOPA).
+<i>Financial reporting - fair valuation</i>.
-EIOPA is part of the European System of Financial Supervision consisting of three European Supervisory Authorities and the European Systemic Risk Board. It is an independent advisory body to the European Parliament, the Council of the European Union and the European Commission.
-EIOPA’s responsibilities include supporting the stability of the financial system, transparency of markets and financial products as well as the protection of insurance policyholders, pension scheme members and beneficiaries.
+IFRS 13 defines Level 3 valuation inputs as unobservable inputs for the fair valuation of an asset or liability.
-Formerly known as the Committee of European Insurance and Occupational Pensions Supervisors (CEIOPS) which was created as part of the Lamfalussy Process.
+==See also==
+*[[IFRS 13]]
-== See also ==
+*[[Fair value]]
-* [[Lamfalussy Standards]]
+*[[Valuation inputs]]
-* [[European Securities and Markets Authority]]
+*[[Observable valuation inputs]]
+*[[Unobservable valuation inputs]]
+*[[Level 1 valuation inputs]]
+*[[Level 2 valuation inputs]]