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.

Question

Quizplus · Accepted Answer

Quantitative information about all unobservable inputs used in the fair value measurement is not required to be disclosed under IFRS 13. However, qualitative information about the nature of the unobservable inputs and how they were developed and applied is required to be disclosed. The remaining options (A, B, and C) are required disclosures under IFRS 13.

Which of the Following Disclosures Are Not Required Under IFRS