valuation

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Valuation

The process of determining the value or worth of an asset. There are several methods professionals use to perform a valuation, often including both objective and subjective criteria. Valuation is often used as a synonym for appraisal.

valuation

noun assessment, calculation, determination, estimate, estimated value, estimation, evaluation, examination, fixing a price, measurement, quantification, reckoning, setting a price, setting the value, summary, survey
Associated concepts: property
See also: account, appraisal, appreciation, assessment, census, charge, computation, conclusion, cost, determination, estimate, estimation, expense, face amount, idea, measurement, par, perception, price, rate, rating, regard, value, worth

VALUATION. The act of ascertaining the worth of a thing; or it is the estimated worth of a thing.
     2. It differs from price, which does not always afford a true criterion of value, for a thing may be bought very dear or very cheap. In some contracts, as in the case of bailments or insurances, the thing bailed or insured is sometimes valued at the time of making the contract, so that if lost, no dispute may arise as to the amount of the loss. 2 Marsh. Ins. 620; 1 Caines, 80; 2 Caines 30; Story, Bailm. Sec. 253, 4; Park Ins. 98; Wesk. Ins. h.t.; Stev. on Av. part 2; Ben. on Ins. ch. 4.

References in periodicals archive ?
As a starting point, employers and their auditors should obtain the plan's audited financial statements, the accounting valuation report used to measure the pension amounts (including the actuarial certification), and the GASB Statement No.
BT yesterday said the IAS 19 accounting valuation of its deficit - a different method to the one used in the triennial review - fell to pounds 2.
One of the other interesting sidelights of the purchase accounting valuation is that it will also identify the corporate owner and the physical location of the intangible assets.
Unrealised debit caused by points is reduced by the preset of exchange rate, so the accounting valuation can be adjusted.

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