Unobservable valuation inputs

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Revision as of 20:09, 27 June 2022 by imported>Doug Williamson (Classify page.)
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Fair value accounting.

Unobservable valuation inputs are valuation inputs:

  1. For which market data are not available and
  2. That are developed using the best information available about the assumptions that market participants would use when pricing the asset or liability.


See also