Valuation inputs: Difference between revisions
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imported>Doug Williamson (Create the page. Source: IFRS 13, page A629) |
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Revision as of 16:17, 26 July 2015
The assumptions that market participants would use when pricing the asset or liability, including assumptions about risk, such as the following:
(a) the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model)
(b) the risk inherent in the inputs to the valuation technique.
Inputs may be observable or unobservable.
