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.
Blagden: Travis has always said that Athelstan is the only one Ragnar really trusts in season three. He's had a lot of fractured relationships with pretty much every other character in the show: his family, his ex-wife, his new wife, his you brother, his cousin.he bloodshed keeps coming. After saying farewell to Jessalyn Gilsig's Siggy just two weeks ago, Vikings parted ways with another original series castmember during an unexpected episodic twist on Thursday.