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Determinants and Consequences of Fair Value Measurements: International Evidence
A major feature of International Financial Reporting Standards (IFRS) is the use of fair value accounting for financial assets and liabilities. IFRS 7 requires reporting entities to disclose fair values based on a 'Three-Level' hierarchy in order to provide financial statement users with useful information about valuations, methodologies and the uncertainty associated with fair value measurements. Level 1 and Level 2 measurements include observable and indirectly observable inputs such asdoi:10.25904/1912/2204 fatcat:vpsogi5qonfodmamabcmqvillm