• <nav id="z6zd7"><big id="z6zd7"><video id="z6zd7"></video></big></nav>

    <dd id="z6zd7"><pre id="z6zd7"></pre></dd>
  • <em id="z6zd7"><acronym id="z6zd7"><u id="z6zd7"></u></acronym></em><nav id="z6zd7"></nav>
      免费试听

      免费试听

      选课中心 东奥名师 东奥书店

      Fair value hierarchy

      Fair value hierarchy

      Fair value is a market-based measure, not an entity-specific one.

      Therefore, valuation techniques used to measure fair value maximise the use of relevant observable inputs and minimise the use of unobservable inputs.

      To increase consistency and compatibility in fair value measurements and related disclosures, IFRS 13 establishes a fair value hierarchy that categorises the inputs to valuation techniques into 3 levels:

      Level 1 inputs: Quoted prices (unadjusted) in active markets for identical  assets or liabilities that the entity can access at the measurement date.

      Level 2 inputs: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. prices) or indirectly (i.e. derived from prices), e.g. quoted prices for similar assets in active markets or for identical or similar assets in non-active markets  or use of quoted interest rates for valuation purposes.

      ACCA

      Level 3 inputs: Unobservable inputs for the asset or liability, e.g. discounting estimates of future cash flows. Level 3 inputs are only used where relevant observable inputs are not available or where the entity determines that transaction price or quoted price does not represent fair value


      返回试听
      查看讲义

      免费课程:Fair value hierarchy

      2701人已学习
      jizzjizzjizz日本老师