Financial Accounting and Reporting

What must be disclosed in relation to fair value at each date for which a Statement of Financial Position is presented?

Following initial recognition, what must be disclosed for each interim and annual period for each major category of asset and liability that are measured on a non-recurring basis?

Following initial recognition, what must be disclosed for each interim and annual period for each major category of asset and liability:

If net asset value (NAV) is used as a practical expedient to determine fair value, is it reported within the fair value hierarchy?