CERTYNEX IFRS ACADEMY

A management controller reviews four decisions about the valuation technique for the same portfolio. Which one is open to challenge?

Moving to another technique because new market data make it more representative.

Moving to a technique of equal representativeness that is simpler to update at each reporting date.

Moving to another technique because it gives a higher fair value, without better representativeness.

Keeping the same technique from one year to the next, applied consistently.

Going back to the former technique after finding that the new one was less representative.