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Keywords: IASB
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Journal Articles
Academia Revista Latinoamericana de Administracion (2025) 38 (3): 404–422.
Published: 14 August 2025
... of a liability in an orderly transaction between knowledgeable market participants (IASB, 2021). The measurement of FV must respond to a hierarchy level (1, 2 or 3) according to the available input data. Level 1 corresponds to quoted prices in an active market for identical assets or liabilities that the company...
