Offshore and Valuation inputs: Difference between pages

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1.
The assumptions that market participants use when valuing an asset or liability, including assumptions about risk, such as the following:


The siting of a currency asset in a location other than the country of which the currency is the domestic currency.
#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.  


For example, a holding of Japanese yen in the United States (which would also be known as 'Euroyen').


Valuation inputs may be observable or unobservable.


2.


The term is also used in the context of transactions with a company resident in a tax haven, or about a company itself resident in a tax haven.
==See also==
 
*[[Fair value]]
 
*[[IFRS 13]]
== See also ==
*[[Observable valuation inputs]]
* [[CNH]]
*[[Unobservable valuation inputs]]
* [[CNY]]
* [[Euro]]
* [[Euromarket]]
* [[Finance vehicle]]
* [[Offshore fund]]
* [[Onshore]]
* [[Reshore]]
* [[Tax haven]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Financial_products_and_markets]]

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:

  1. The risk inherent in a particular valuation technique used to measure fair value (such as a pricing model).
  2. The risk inherent in the inputs to the valuation technique.


Valuation inputs may be observable or unobservable.


See also