Valuation inputs: Difference between revisions

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The assumptions that market participants would use when valuing the asset or liability, including assumptions about risk, such as the following:
The assumptions that market participants use when valuing an asset or liability, including assumptions about risk, such as the following:


#The risk inherent in a particular valuation technique used to measure fair value (such as a pricing model).
#The risk inherent in a particular valuation technique used to measure fair value (such as a pricing model).
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Valuation inputs may be observable or unobservable.
Valuation inputs may be observable or unobservable.


==See also==
==See also==
*[[Fair value]]
*[[IFRS 13]]
*[[IFRS 13]]
*[[Fair value]]
*[[Level 1 valuation inputs]]
*[[Level 2 valuation inputs]]
*[[Level 3 valuation inputs]]
*[[Observable valuation inputs]]
*[[Unobservable valuation inputs]]
*[[Unobservable valuation inputs]]
*[[Observable valuation inputs]]
 
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 20:34, 6 August 2022

The assumptions that market participants use when valuing an asset or liability, including assumptions about risk, such as the following:

  1. The risk inherent in a particular valuation technique used to measure fair value (such as a pricing model).
  2. The risk inherent in the inputs to the valuation technique.


Valuation inputs may be observable or unobservable.


See also