Observable valuation inputs: Difference between revisions
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imported>Doug Williamson (Layout.) |
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''Fair value accounting.'' | |||
Observable valuation inputs are valuation inputs that: | |||
#Are developed using market data, such as publicly available information about actual events or transactions, and | #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. | #That reflect the assumptions that market participants would use when valuing the asset or liability. | ||
Revision as of 20:32, 5 May 2016
Fair value accounting.
Observable valuation inputs are 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.
