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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.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.

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.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
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When one of the authors was a young boy, his aunt gave him a sign that defined an expert as "one who knew more and more about less and less." Companies that make acquisitions of targets with valuable intangibles can be placed at risk if the company hires experts whose focus has narrowed to the point where they fail to realize that financial accounting valuations have tax effects and vice versa.
After all, it's not that the NPOs themselves believe that the accounting valuation of contributed services is important; earlier-mentioned FASB studies found that NPOs have no need for the information [1].
A contract perspective on accounting valuation: Studies in accounting research, No.
Lee (1998), 'Accounting valuation, market expectations, and crosssectional stock returns'.

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