Observable valuation inputs: Difference between revisions
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imported>Doug Williamson (Layout.) |
imported>Doug Williamson (Classify page.) |
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==See also== | ==See also== | ||
*[[Fair value]] | |||
*[[IFRS 13]] | *[[IFRS 13]] | ||
*[[ | *[[Unobservable valuation inputs]] | ||
*[[Valuation inputs]] | *[[Valuation inputs]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Revision as of 20:58, 1 July 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.
