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.
The Siege of Paris and the Sack of Paris of 845 was the culmination of a Viking invasion of the kingdom of the West Franks. The Viking forces were led by a Danish chieftain named Reginherus, or Ragnar, who traditionally has been identified with the legendary saga character Ragnar Lodbrok.Ragnar's fleet of 120 Viking ships, carrying thousands of men, entered the Seine in March and proceeded sailing up the river.The West Frankish king Charles the Bald assembled a smaller army in response, but as the Vikings defeated one division, comprising half of the army, the remaining forces retreated.agnar's fleet of 120 Viking ships, carrying thousands of men, entered the Seine in March and proceeded sailing up the river. The West Frankish king Charles the Bald assembled a smaller army in response, but as the Vikings defeated one division, comprising half of the army, the remaining forces retreated.