CERTYNEX IFRS ACADEMY

A fair value measurement rests on several inputs falling in different levels of the hierarchy. How is the measurement classified?

At the level of the highest-level input, because it is the most reliable input of the measurement.

At the level of the input that weighs most in value in the result of the measurement.

At an average level, computed by weighting the level of each input by the number of inputs used.

In its entirety, at the level of the lowest-level input that is significant to it.