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 would use when valuing the 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 the inputs to the valuation technique. | |||
Valuation inputs may be observable or unobservable. | |||
==See also== | ==See also== | ||
*[[IFRS 13]] | *[[IFRS 13]] | ||
*[[Fair value]] | *[[Fair value]] | ||
*[[Unobservable valuation inputs]] | |||
*[[Observable valuation inputs]] | |||
Revision as of 17:49, 26 July 2015
The assumptions that market participants would use when valuing the 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 the inputs to the valuation technique.
Valuation inputs may be observable or unobservable.
