What are the three valuation methods that US GAAP allows to calculate the fair value of assets and liabilities?
The three valuation approaches include the market approach, the income approach, and the cost approach.
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What is a level 1 input, level 2 input, or level 3 input for fair value?
The hierarchy of inputs is used to prioritize inputs that are used for valuation techniques. Fair value hierarchy should be understood as follows:
What is a level 1 input, level 2 input, or level 3 input for fair value?
The hierarchy of inputs is used to prioritize inputs that are used for valuation techniques. Fair value hierarchy should be understood as follows:
