Construct · 1 fields · 1 citations

fair value hierarchy: a standalone construct

One name. One construct. A landmark on the map.

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Financial reporting

the three-level ranking of fair value measurements by input observability, from quoted prices to model-based estimates, which investors weigh differently.

In financial reporting, fair value hierarchy refers to the three-level ranking of fair value measurements by input observability, from quoted prices to model-based estimates, which investors weigh differently. This meaning comes from Song (2010) in The Accounting Review.[1]

Unit
Recovery means
Measured by

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Nearby constructs

hierarchy4 fields · 4 citationsjingle · one word, four constructs observability6 names · 7 citationsjangle · four names, one construct value6 fields · 12 citationsjingle · one name, six constructs

References

Song, C. J., Thomas, W. B., & Yi, H. (2010). Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms. The Accounting Review, 85(4), 1375-1410. https://doi.org/10.2308/accr.2010.85.4.1375

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