Internalisation risk 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.

@@ Line 1: / Line 1: @@
-''Liquidity risk - brokers''
+<i>Financial reporting - fair valuation</i>.
-Internalisation risk is a form of liquidity risk for brokers.
-Internalisation risk refers to the potential loss of internalisation benefits when client funds are withdrawn.
+IFRS 13 defines Level 3 valuation inputs as unobservable inputs for the fair valuation of an asset or liability.
-== See also ==
+==See also==
-* [[Internalisation]]
+*[[IFRS 13]]
-* [[Liquidity risk]]
+*[[Fair value]]
+*[[Valuation inputs]]
+*[[Observable valuation inputs]]
+*[[Unobservable valuation inputs]]
+*[[Level 1 valuation inputs]]
+*[[Level 2 valuation inputs]]