Unobservable valuation inputs

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

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