Level 3 Inputs
Level 3 Inputs is a classification within fair value measurement that refers to unobservable inputs reflecting the reporting entity’s own assumptions about the assumptions market participants would use in pricing an asset or liability when observable inputs are not available.
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Publications
31
Citations
8
Authors
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Institutions
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2017–2026
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NOAA National Centers for Environmental Information, United States
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Repository · 1 publications · 13 citations
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