HOMELv003 Which level of the fair value hierarchy uses unobservable inputs reflecting the entity own assumptions? 2026年5月18日 Level 3 inputs are unobservable and used when there is little, if any, market activity for the asset or liability. How is the total compensation cost for a fixed stock option plan measured under ASC 718? What is the effect of a property dividend on retained earnings at the date of declaration?