Valuation inputs: Difference between revisions
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imported>Doug Williamson (Create the page. Source: IFRS 13, page A629) |
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The assumptions that market participants would use when | The assumptions that market participants would use when valuing the asset or liability, including assumptions about risk, such as the following:<br /> | ||
(a) the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model)<br /> | (a) the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model)<br /> | ||
(b) the risk inherent in the inputs to the valuation technique. | (b) the risk inherent in the inputs to the valuation technique. | ||
Revision as of 16:18, 26 July 2015
The assumptions that market participants would use when valuing the asset or liability, including assumptions about risk, such as the following:
(a) the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model)
(b) the risk inherent in the inputs to the valuation technique.
Inputs may be observable or unobservable.
