Which of the Following Disclosure Are Required Under IFRS 13

question 23

Multiple Choice

Which of the following disclosure are required under IFRS 13?

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

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Definitions:

Insider Trading

The unlawful act of using insider knowledge for personal gain in stock transactions.

Legitimate Means

Accepted, legal, or socially approved methods for achieving goals.

Social Origin

The background, including factors like class, race, and ethnicity, from which an individual comes, influencing their place in society.

Differential Reinforcement Theory

A psychological theory that suggests behavior is either encouraged or discouraged through rewards and punishments, and can be applied to understanding criminal behavior.