FCA and Unobservable valuation inputs: Difference between pages
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''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. | |||
==See also== | |||
*[[Fair value]] | |||
*[[IFRS 13]] | |||
*[[Observable valuation inputs]] | |||
*[[Valuation inputs]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
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.
