Investment fund and Valuation inputs: Difference between pages
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The assumptions that market participants use when valuing an asset or liability, including assumptions about risk, such as the following: | |||
#The risk inherent in a particular valuation technique used to measure fair value (such as a pricing model). | |||
#The risk inherent in the inputs to the valuation technique. | |||
== See also == | |||
* [[ | Valuation inputs may be observable or unobservable. | ||
* [[ | |||
* [[ | |||
* [[ | ==See also== | ||
*[[Fair value]] | |||
*[[IFRS 13]] | |||
*[[Observable valuation inputs]] | |||
*[[Unobservable valuation inputs]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
Revision as of 20:12, 27 June 2022
The assumptions that market participants use when valuing an asset or liability, including assumptions about risk, such as the following:
- The risk inherent in a particular valuation technique used to measure fair value (such as a pricing model).
- The risk inherent in the inputs to the valuation technique.
Valuation inputs may be observable or unobservable.
