Valuation inputs

The assumptions that market participants would use when valuing the asset or liability, including assumptions about risk, such as the following:

1. The risk inherent in a particular valuation technique used to measure fair value (such as a pricing model).
2. The risk inherent in the inputs to the valuation technique.

Valuation inputs may be observable or unobservable.

See also

• IFRS 13
• Fair value
• Unobservable valuation inputs
• Observable valuation inputs