Fair Value Hierarchy

Fair value hierarchy is the accounting framework classifying fair-value inputs according to their observability.

Why this matters to income investors

The valuation level shows how much pricing relies on observable market inputs.

How to use fair value hierarchy in your research

Read how the company valued the asset and whether the figure came from a market quote, model, or management estimate. Compare valuation changes with realized cash flows and the latest earnings report.

This material is general education and information, not individualized investment, tax, or legal advice.