Observable valuation inputs: Difference between revisions
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imported>Doug Williamson (Create the page. Source: IFRS 13, page A630) |
imported>Doug Williamson (Link with related pages.) |
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*[[IFRS 13]] | *[[IFRS 13]] | ||
*[[Fair value]] | *[[Fair value]] | ||
*[[Valuation inputs]] | |||
*[[Unobservable valuation inputs]] | |||
Revision as of 17:49, 26 July 2015
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.
