免費試聽

免費試聽

選課中心 東奧名師 東奧書店

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


返回試聽
查看講義

免費課程:Fair value hierarchy

3079人已學習
久久精品_欧美a级毛欧美1级a大片,[中文字幕]JUFE-131,潮吹无码在线观看,颜值超高的女神级极品外围,国产少妇出轨国语对白
熟女少妇在线视频播放| 谁有黄色网站| 茄子视频官网| 午夜性刺激小说| 妈妈的朋友在线| 成人黄色电影| 久久电影院| 欧美16一18sexvideos| 为什么老师会在这里| 看娇妻被两朋友共用| 天堂mv手机在线mv观看| 97超碰| 亚洲自拍偷拍| 爱的色放在线观看| 午夜小电影| 香港经典三级| 老司机67194精品线观看| 巨胸美女露双奶头无遮挡| 黄色直播| 超碰在线视频| 老湿机69福利区无码| 国产手机在线αⅴ片无码观看| 熟女人妇交换俱乐部| 妈妈的朋友3| http://www.hapicebu.org