Which of the Following Disclosures Are Not Required Under IFRS

question 8

Multiple Choice

Which of the following disclosures are not required under IFRS 13?

• A) the valuation techniques used to measure fair value;
• B) the inputs used to measure fair value;
• C) the level of the fair value hierarchy within which the fair value measurements are categorised;
• D) quantitative information about all unobservable inputs used in the fair value measurement.

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Definitions:

Reification

The cognitive error of treating an abstract concept as if it were a real, concrete event or physical entity.

Human Nature

The inherent characteristics, including ways of thinking, feeling, and acting, that all humans tend to have naturally.

Germ Theory

is a fundamental scientific theory in biology that states that microorganisms are the primary cause of many diseases.

Sequential Method

A systematic approach or procedure that follows a specific order or sequence, often used in scientific research or problem-solving.