Observable valuation inputs: Difference between revisions
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imported>Doug Williamson (Create the page. Source: IFRS 13, page A630) |
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''Fair value accounting.'' | |||
Observable valuation inputs are valuation inputs that: | |||
#Are developed using market data, such as publicly available information about actual events or transactions, and | |||
#That reflect the assumptions that market participants would use when valuing the asset or liability. | |||
==See also== | ==See also== | ||
*[[Fair value]] | |||
*[[IFRS 13]] | *[[IFRS 13]] | ||
*[[ | *[[Level 1 valuation inputs]] | ||
*[[Level 2 valuation inputs]] | |||
*[[Level 3 valuation inputs]] | |||
*[[Unobservable valuation inputs]] | |||
*[[Valuation inputs]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 20:35, 6 August 2022
Fair value accounting.
Observable valuation inputs are valuation inputs that:
- Are developed using market data, such as publicly available information about actual events or transactions, and
- That reflect the assumptions that market participants would use when valuing the asset or liability.
