Observable valuation inputs

Fair value accounting.

Observable valuation inputs are valuation inputs that:

1. Are developed using market data, such as publicly available information about actual events or transactions, and
2. That reflect the assumptions that market participants would use when valuing the asset or liability.

See also

• Fair value
• IFRS 13
• Level 1 valuation inputs
• Level 2 valuation inputs
• Level 3 valuation inputs
• Unobservable valuation inputs
• Valuation inputs