Which of the following disclosures are not required under AASB 13?
A) Quantitative information about all unobservable inputs used in the fair value measurement.
B) The valuation techniques used to measure fair value.
C) The fair value measurement for each class of asset and liability at the end of the reporting period.
D) The input level of the fair value hierarchy within which the fair value measurements are categorised.

Question

Quizplus · Accepted Answer

While AASB 13 requires disclosure of quantitative information about significant unobservable inputs used in the fair value measurement, disclosure of all unobservable inputs is not required.

Which of the Following Disclosures Are Not Required Under AASB