PBT 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 == | |||
* [[ | ==See also== | ||
* [[ | *[[Fair value]] | ||
* [[ | *[[IFRS 13]] | ||
* [[ | *[[Observable valuation inputs]] | ||
*[[Valuation inputs]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[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.
