Valuation inputs: Difference between revisions
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The assumptions that market participants | The assumptions that market participants use when valuing an asset or liability, including assumptions about risk, such as the following: | ||
#The risk inherent in a particular valuation technique used to measure fair value (such as a pricing model). | #The risk inherent in a particular valuation technique used to measure fair value (such as a pricing model). | ||
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Valuation inputs may be observable or unobservable. | Valuation inputs may be observable or unobservable. | ||
==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]] | |||
*[[Unobservable valuation inputs]] | *[[Unobservable valuation inputs]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 20:34, 6 August 2022
The assumptions that market participants use when valuing an asset or liability, including assumptions about risk, such as the following:
- The risk inherent in a particular valuation technique used to measure fair value (such as a pricing model).
- The risk inherent in the inputs to the valuation technique.
Valuation inputs may be observable or unobservable.
