IFRS 13 understand inputs to valuation techniques

Overview  IFRS 13 understand inputs to valuation techniques

  • Inputs to valuation techniques are the assumptions that would use in pricing the asset or liability.
  • Inputs are categorized into three levels (Read more

    Market-corroborated inputs

    Market-corroborated inputs are inputs to fair value calculation models that are derived principally from observable market data by correlation or other means.

    Fair value hierarchy

    To increase the consistency and comparability in fair value measurements, IFRS 13 (paras 72-90) established a fair value hierarchy of level 1, 2 and 3 inputs