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According to the Paragraphs 72-90 of SLFRS 13 fair value measurement there is a Fair Value Hierarchy which Categorizes inputs into three levels for consistency and comparability:
According to the Paragraphs 72-90 of SLFRS 13 fair value measurement there is a Fair Value Hierarchy which Categorizes inputs into three levels for consistency and comparability:
Level 1: Quoted prices in active markets for identical assets or liabilities.
Level 2: Other observable inputs for similar assets or liabilities.
Level 3: Unobservable inputs reflecting the entity’s assumptions.
You can use a selected input level to value your assets.
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