Observable valuation inputs: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Create the page. Source: IFRS 13, page A630) |
(No difference)
|
Revision as of 16:26, 26 July 2015
Valuation inputs that are developed using market data, such as publicly available information about actual events or transactions, and that reflect the assumptions that market participants would use when valuing the asset or liability.