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

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.
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IFRS 13 - Fair Value Measurement: Neue Leitlinie zur Ermittlung eines Fair Value

CFO aktuell - Zeitschrift für Finance & Controlling, 2011
Baumgartner, Birgit, Nowotny, Otto
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