एक कंपनी एक सक्रिय बाजार में समान संपत्ति के लिए उद्धृत मूल्य (Level 2 इनपुट) और महत्वपूर्ण अनुपलब्ध इनपुट (Level 3 इनपुट) का उपयोग करके एक डिस्काउंटेड कैश फ्लो मॉडल दोनों का उपयोग करके एक संपत्ति के उचित मूल्य को मापती है। यदि माप में महत्वपूर्ण Level 3 इनपुट शामिल हैं, तो अंतिम माप को उचित मूल्य पदानुक्रम (fair value hierarchy) के किस स्तर के तहत वर्गीकृत किया जाना चाहिए?

Oak Co owns a property that it measures at fair value in accordance with IFRS Accounting Standards. Oak Co is unsure whether it should determine fair value: Method 1: Using an observable market price for a similar property in the same location, adjusted for differences Method 2: By discounting its future cash flow projections related to the property using the rate at which it could obtain borrowings Which statement best reflects the requirements of IFRS 13 Fair Value Measurement?

Ruby Co holds an investment in unquoted equity shares of a private company, Emerald Co. There is no active market for Emerald Co's shares. To determine the fair value at the reporting date, Ruby Co uses a valuation model based on Emerald Co's expected future cash flows, discounted at a rate that reflects current market interest rates for similar businesses. Ruby Co also considers a recent transaction where a small block of similar unquoted shares was sold by another investor, though this required a significant liquidity adjustment. In accordance with the IFRS 13 fair value hierarchy, which of the following correctly classifies the inputs used by Ruby Co and the resulting fair value measurement?