Unobservable valuation inputs: Difference between revisions

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Valuation inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when pricing the asset or liability.
''Fair value accounting. ''
 
Unobservable valuation inputs are valuation inputs:
 
#For which market data are not available and
#That are developed using the best information available about the assumptions that market participants would use when pricing the asset or liability.




==See also==
==See also==
*[[Fair value]]
*[[IFRS 13]]
*[[IFRS 13]]
*[[Fair value]]
*[[Level 1 valuation inputs]]
*[[Level 2 valuation inputs]]
*[[Level 3 valuation inputs]]
*[[Observable valuation inputs]]
*[[Valuation inputs]]
*[[Valuation inputs]]
*[[Observable valuation inputs]]
 
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 20:35, 6 August 2022

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