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Thuật ngữ IFRS: Inputs
Đầu vào
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 448
Cập nhật: 29/11/2024
Inputs là gì?
Inputs (Đầu vào) được định nghĩa là Những giả định mà các bên tham gia thị trường sẽ sử dụng để định giá tài sản hoặc nợ phải trả, bao gồm cả các giả định về rủi ro, chẳng hạn như:
(a) rủi ro vốn có trong một kỹ thuật định giá cụ thể được sử dụng để xác định giá trị hợp lý (như mô hình định giá);
(b) rủi ro vốn có trong các yếu tố đầu vào ảnh hưởng đến kỹ thuật định giá. Đầu vào là có thể quan sát được hoặc không quan sát được.
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