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.
1 Ragnar Lothbrok is featured in Edison Marshall 's 1951 novel The Viking. 2  Richard Parker's 1957 historical novel The Sword of Ganelon explores the character of Ragnar, his sons, and Viking raiding culture.any of the tales about him appear to originate with the deeds of several historical Viking heroes and rulers. According to legend, Ragnar was thrice married: to the shieldmaiden Lagertha, to the noblewoman ÃÃ³ra Ã¾Ã³ra, borgarhjÇ«rtr and To. aslaug