Unobservable valuation inputs: Difference between revisions

Revision as of 20:36, 5 May 2016

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.

@@ Line 1: / Line 1: @@
-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.
+''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.