View source for Observable valuation inputs

''Fair value accounting.''

Observable valuation inputs are valuation inputs that:
#Are developed using market data, such as publicly available information about actual events or transactions, and
#That reflect the assumptions that market participants would use when valuing the asset or liability.


==See also==
*[[Fair value]]
*[[IFRS 13]]
*[[Level 1 valuation inputs]]
*[[Level 2 valuation inputs]]
*[[Level 3 valuation inputs]]
*[[Unobservable valuation inputs]]
*[[Valuation inputs]]

[[Category:Accounting,_tax_and_regulation]]