Collusion and Unobservable valuation inputs: Difference between pages

Revision as of 20:09, 27 June 2022

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.

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+''Fair value accounting. ''
-An agreement between firms to restrict competition to the advantage of the firms and to the disadvantage of consumers.
+Unobservable valuation inputs are valuation inputs:
-May result in a cartel being formed.
+#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==
+*[[Fair value]]
-More generally, secret agreement for the purpose of improper acts or omissions.
+*[[IFRS 13]]
+*[[Observable valuation inputs]]
+*[[Valuation inputs]]
-== See also ==
-* [[Cartel]]
 [[Category:Accounting,_tax_and_regulation]]
-[[Category:The_business_context]]