The observable inputs as part of the IRS 13 Valuation Model that…

Accounting

The observable inputs as part of the IRS 13 Valuation Model that reflect quoted prices for identical assets or liabilities in active markets are considered
• highly subjective and must be disclosed.
• to produce the best quality fair value measuremen.
• ineffective and of little value.
• lack objectivity and should only be used if level 2 and 3 information is not available.

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