Unobservable valuation inputs: Difference between revisions
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''Fair value accounting. '' | |||
Unobservable valuation inputs are valuation inputs: | |||
#For which market data are not available and | |||
#That are developed using the best information available about the assumptions that market participants would use when pricing 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]] | |||
*[[Observable valuation inputs]] | |||
*[[Valuation inputs]] | *[[Valuation inputs]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 20:35, 6 August 2022
Fair value accounting.
Unobservable valuation inputs are valuation inputs:
- For which market data are not available and
- That are developed using the best information available about the assumptions that market participants would use when pricing the asset or liability.
