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Discuss the differences between the various levels

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Question - According to paragraph 72 of AASB 13/IFRS 13, in order to achieve consistency and comparability in the measurement of fair values, the standard establishes a fair value hierarchy that shows which inputs are given higher priority in determining a fair value measurement.

Required - Discuss the differences between the various levels in the fair value hierarchy. Do you agree that the outcomes at all three levels should be described as 'fair values'?

Reference no: EM132776481

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