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:

Territorial Reorganization

The process of changing the boundaries, governance, or ownership of geographic areas, often for political, administrative, or strategic reasons.

Holy Roman Empire

A complex multi-ethnic, political entity in Europe that existed from 962 to 1806, comprising territories in present-day Germany, Austria, Switzerland, Italy, and beyond.

Treaty of Paris

A significant agreement signed in 1783 that ended the American Revolutionary War, acknowledging American independence from Britain.