ComFrame 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.

@@ Line 1: / Line 1: @@
-''Insurance firms regulation & supervision - International Association of Insurance Supervisors (IAIS).''
+''Fair value accounting. ''
-The Common Framework for the Supervision of Internationally Active Insurance Groups, established to facilitate the effective group-wide supervision of international insurance groups.
+Unobservable valuation inputs are valuation inputs:
-It is maintained by the IAIS.
+#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==
-* [[Common Framework]]
+*[[Fair value]]
-* [[Group-wide supervisor]]  (GWS)
+*[[IFRS 13]]
-* [[Insurance]]
+*[[Observable valuation inputs]]
-* [[Insurance Capital Standard]]  (ICS)
+*[[Valuation inputs]]
-* [[International Association of Insurance Supervisors]]  (IAIS)
-* [[Internationally active insurance groups]]  (IAIGs)
-==External link==
-*[https://www.iaisweb.org/page/supervisory-material/insurance-core-principles-and-comframe Insurance Core Principles and ComFrame - IAIS]
 [[Category:Accounting,_tax_and_regulation]]
-[[Category:The_business_context]]