Valuation inputs

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

• Fair value
• IFRS 13
• Level 1 valuation inputs
• Level 2 valuation inputs
• Level 3 valuation inputs
• Observable valuation inputs
• Unobservable valuation inputs