CERTYNEX IFRS ACADEMY

For a recurring measurement classified in Level 2 or Level 3, what must the entity describe in its notes about the measurement method?

The valuation techniques and the inputs used for that measurement.

Only the fair value amount, the method being a matter for internal files.

Only the observable inputs, the unobservable inputs remaining confidential.

The list of staff who carried out the calculation, without mentioning the technique.