[bunti]

There are three levels for F.v measurements in IFRS-13. lEVEL 1 input means fv is quoted price (unadjusted)of stock exchange. LEVEL -2 F.v of asset & liability will be observable input if quoted price is not avilable for examples value of private company shares. LEVEL-3 input means unobserable input means F.V cant be determined it will be based on the discreation of management whatever the fair value management may decide.

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