Fair Value Measurement Accounting
Definition: Level 1/2/3 hierarchy framework
Scope:BroadDifficulty:Difficult
Part of: Cross-Cutting Technical Accounting
Level 1/2/3 hierarchy framework
StandardsASC 820, IFRS 13
CertificationsCPA, CFA, ABV
GeographyObservable vs unobservable
Related Subjects
See Also
- Cross-Cutting Technical AccountingPart of Cross-Cutting Technical Accounting
External Links
- Fair value — Wikipedia