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. 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 ?
KARACHI -- Director General, Customs Valuation, Syed Tanveer Ahmed assured that data base will be prepared with consultations of all stakeholders to avoid problems of valuation at the time of customs clearance.
The statement is expected to provide benefits to members, to members' valuation clients, to third parties who rely on valuation reports, and to the general business valuation community.
The three-year effort--which is part of the Military Equipment Valuation (MEV) Initiative--marks a change in the way the Department does business.
Are facade preservation easement valuations a primary segment of your appraisal business?
It is clear that financial accounting standards will continue this migration toward fair value measurement, which will make valuation an increasingly important consideration in complying with financial reporting requirements.
Reasonable in theory, valuation discounts sparked IRS scrutiny--and for good reason.
However, the accounting literature offers little guidance on when these assets should be separated and how to determine the separate valuations. This lack of guidance may in some cases result in questionable or inappropriate practices, such as including projected income from cross-marketing activities in the valuation of financial instruments.
Despite these different types of valuations, an informal report is not simply a "quick-and-dirty" estimate--both formal and informal reports require a great deal of analysis.
Five years ago, high concentrations in both variable and fixed products contributed significantly to market valuations. By early 2002, however, this contribution had eroded completely, and incremental growth in the annuity business was no longer rewarded with increases in valuations.
The purpose of this article is to cast light on the competing forces at work in valuations, rather than to divine the "correct" answer.
The AICPA Business Valuation Hall of Fame Award recognizes individuals whose achievements and contributions have significantly advanced the business valuation discipline and enhanced the valuation profession for CPAs.
Basis100 has been providing valuation technology to the IRS since March of 2000 in a pilot program.