IFRS13Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS13This topic has 3 replies, 2 voices, and was last updated 4 years ago by Stephen Widberg.Viewing 4 posts - 1 through 4 (of 4 total)AuthorPosts December 25, 2020 at 9:31 am #600841 akka17bakkaParticipantTopics: 105Replies: 99☆☆☆Hello Tutor,Could you kindly guide me two things from IFRS13 hierarchy, please?1)level 1 input comprises of….. here what does inputs mean specifically?2) What does observable inputs mean?Thank you. December 26, 2020 at 3:05 pm #600913 Stephen WidbergKeymasterTopics: 16Replies: 3427☆☆☆☆☆Input = evidence to look for in order to establish fair valueObservable = external evidence – for example, share price if the company is listed. January 11, 2021 at 12:43 pm #605499 akka17bakkaParticipantTopics: 105Replies: 99☆☆☆Thank you so very much. January 11, 2021 at 4:20 pm #605536 Stephen WidbergKeymasterTopics: 16Replies: 3427☆☆☆☆☆A pleasureAuthorPostsViewing 4 posts - 1 through 4 (of 4 total)The topic ‘IFRS13’ is closed to new replies.