In our view, âindirectly observableâ as used in IFRS 7 is. equivalent to the concept used in ASC 820 of US GAAP, that the. input can be âcorroboratedâ by observable market data. Inputs which would otherwise be categorised as level 3 in the fair. value hierarchy, may be categorised as level 2 if they can be.
Horik allows Jarl Borg, to the very end, to harbor hope of escaping his fate, but when the jarl emerges into the center of Kattegat, the entire population is in attendance to witness his horific death. Ragnar performs the Blood Eagle on Jarl Borg, who endures the torturous, horrific death without crying out, proving himself worthy of Valhalla. Jarl Borg, a true Viking to the last, dies worthy of Valhalla.
According to the accounts of French historians, Ragnar ruled as a king in Denmark and he and his sons raided France ruthlessly. Another account links Ragnar to Reginheri (Reginherus), the Viking who attacked Paris, hanged 111 Christians and died of a disease shortly thereafter.s a common point in many stories telling us the legend of the great Viking hero, Ragnar Lothbrok had three wives; Lagertha, the shield maiden, Aslaug, the warrior queen and Thora Town-hart (Borgarhjort), a noblewoman who was the daughter of the earl HerrauÃ°r of Goetaland. gÃ¶taland