Corporate Sustainability Assessment and Unobservable valuation inputs: Difference between pages

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imported>Doug Williamson
(Create page - source - S&P - https://www.spglobal.com/esg/csa/methodology/)
 
imported>Doug Williamson
(Classify page.)
 
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''Sustainability - corporate performance - Standard & Poor's.''
''Fair value accounting. ''


(CSA).
Unobservable valuation inputs are valuation inputs:


Abbreviation for the S&P Global Corporate Sustainability Assessment.
#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.


This is an annual external evaluation of large companies' sustainability practices.


==See also==
*[[Fair value]]
*[[IFRS 13]]
*[[Observable valuation inputs]]
*[[Valuation inputs]]


== See also ==
[[Category:Accounting,_tax_and_regulation]]
* [[Standard & Poor's]]
* [[Sustainability]]
* [[Sustainability reporting]]
 
 
==External link==
*[https://www.spglobal.com/esg/csa/methodology/ CSA Methodology]

Revision as of 20:09, 27 June 2022

Fair value accounting.

Unobservable valuation inputs are valuation inputs:

  1. For which market data are not available and
  2. That are developed using the best information available about the assumptions that market participants would use when pricing the asset or liability.


See also