International Organization of Securities Commissions 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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-(IOSCO).
+<i>Financial reporting - fair valuation</i>.
-An international organisation that brings together the regulators of the world’s securities and futures markets.
-IOSCO develops, implements and promotes adherence to internationally recognised standards for securities regulation.
+IFRS 13 defines Level 3 valuation inputs as unobservable inputs for the fair valuation of an asset or liability.
-== See also ==
+==See also==
-* [[CPSS]]
+*[[IFRS 13]]
-* [[Futures]]
+*[[Fair value]]
-* [[Financial Stability Board]]
+*[[Valuation inputs]]
+*[[Observable valuation inputs]]
-[[Category:Compliance_and_audit]]
+*[[Unobservable valuation inputs]]
+*[[Level 1 valuation inputs]]
+*[[Level 2 valuation inputs]]