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.
shares tweet. Tags: vikings, Ragnar, Travis Fimmel, Bjorn, Alexander Ludwig. (Photo: Facebook/Vikings) In Vikings Season 3 finale, titled The Dead, Ragnar (Travis Fimmel) asks his eldest son Bjorn (Alexander Ludwig) for a favor that could change the course of Viking history.nd based on the promo video for the Season 3 finale, titled The Dead, Ragnar's people will turn against him as he's abandoned the Viking belief. No Christian king will ever be allowed to rule our world, one character says in the trailer shown below.