CERTYNEX IFRS ACADEMY

For recurring Level 3 measurements, what information about unobservable inputs does the entity provide in addition to the reconciliation of balances?

None, the reconciliation of balances being enough to inform users about unobservable inputs.

The valuation process and the sensitivity of the measurement to unobservable inputs.

The list of observable inputs used, without reference to unobservable inputs.

The sensitivity of the measurement to the observable Level 2 inputs alone.