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Hello
I actually confused with the fair value hierarchy and valuation techniques?
What’s the link between these two? If we have valuation techniques then what’s the use of fair value hierarchy ?Thanks
FV hierarchy – so that companies DISCLOSE reliability of the valuation
Look at pages 88 to 89 of the below to see it in practice:
Re valuation techniques
Market – normal way of valuing (Level 1 and 2)
Cost – used for specialist plant (Level 3)
Income – DCF techniques – e.g. unlisted shares (Level 3)Hello
Thank for above.
Just one last thing. IFRS 13 states uses the phrase “inputs to valuation techniques”?
What does that mean?Thanks
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