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1.a) Explain different methods (techniques) and levels of possible inputs in deriving fair values as per IFRS13. Which level is most unobservable and difficult to

1.a) Explain different methods (techniques) and levels of possible inputs in deriving fair values as per IFRS13. Which level is most unobservable and difficult to measure ?

b) Is Fair Value measurement IFRS13 / AASB13 appropriate for wide range of entities including public sector ? Explain.

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