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 nationwide real estate valuation services provider and appraisal management company, First Valuation has continued to expand its industry-leading technology to secure large lender clients and increase their market share.
The statement applies to engagements to estimate value when the member (1) applies valuation approaches and methods and (2) uses professional judgment in that application.
For more information about the AICPA's proposed valuation standard, see this month's CPA Letter public accounting supplements (access instructions appear on page 2).
Founded in 2002, Avail has significant experience advising companies across a wide range of industries and has a particular depth of capabilities in real estate valuation, equipment valuation, cost segregation and business valuation.
This item discusses the facts of Capital Blue Cross and the decision's significance as to the broader valuation issue.
The "science" of valuation is grounded in academia and based on the application of three generally accepted valuation approaches: the income approach, the market approach and the cost approach.
Tax Court ruled that because a parent retained too much control over the property in an FLP the valuation discount did not apply, a finding that subjected 100 percent of the assets to estate tax.
This approach is called the transaction-based valuation approach, and it will enable DoD to track the asset from cradle to grave and to account for the value of the asset.
transfer pricing regulations to the support the arm's-length royalty, valuation experts must assess whether there are any comparable licenses to unrelated parties or else they must use one of the comparable profits methods (CPM).
Fair value is a well-known valuation standard, but by its very definition it does not have a universal meaning.
There are many important reasons why it makes good business sense to conduct a valuation of your foundry.
In the Equity Asset Valuation Workbook, they offer you a wealth of practical information and exercises that will further enhance your understanding of this discipline.