Valuation inputs: Difference between revisions
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imported>Doug Williamson (Classify page.) |
imported>Doug Williamson (Add links.) |
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*[[Fair value]] | *[[Fair value]] | ||
*[[IFRS 13]] | *[[IFRS 13]] | ||
*[[Level 1 valuation inputs]] | |||
*[[Level 2 valuation inputs]] | |||
*[[Level 3 valuation inputs]] | |||
*[[Observable valuation inputs]] | *[[Observable valuation inputs]] | ||
*[[Unobservable valuation inputs]] | *[[Unobservable valuation inputs]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[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:
- 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.
