IFRS 13 defines the fair value measurement of financial instruments. The absence of an active market for Level 2 and 3 instruments entails valuation uncertainties and risks, which undermine the financial health of banks.

IFRS 13: Incertezze Valutative e Rischi di strumenti finanziari classificati Livello 2 e 3

LAIN, ELIA
2021/2022

Abstract

IFRS 13 defines the fair value measurement of financial instruments. The absence of an active market for Level 2 and 3 instruments entails valuation uncertainties and risks, which undermine the financial health of banks.
2021
IFRS 13: Valuation Uncertainties and Risks of Level 2 and 3 financial instruments
IFRS 13
Level 2 instruments
Level 3 instruments
BALDAN, CINZIA
Lauree magistrali
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.12608/37183