valuation
121Actuarial Valuation — An actuarial valuation is a type of appraisal which requires making economic and demographic assumptions in order to estimate future liabilities. The assumptions are typically based on a mix of statistical studies and experienced judgment. Since… …
122Bond Valuation — A technique for determining the fair value of a particular bond. Bond valuation includes calculating the present value of the bond s future interest payments, also known as its cash flow, and the bond s value upon maturity, also known as its face …
123Business Valuation — The process of determining the economic value of a business or company. Business valuation can be used to determine the fair value of a business for a variety of reasons, including sale value, establishing partner ownership and divorce… …
124For Valuation Only - FVO — A notation placed in front of a security s price quote denoting that it is for informational purposes, and should not be considered as an offer from the issuing party. For Valuation Only (FVO) quotes are used by market makers to help establish… …
125Rich Valuation — An asset that is being valued by investors at a very substantial premium, either in terms of its earnings or cash flow, or in relation to its peers. A rich valuation on an asset may also be considered if it is trading at levels that are much… …
126special use valuation — n: a method of valuation allowed under the Internal Revenue Code in calculating estate taxes on farm property or on real property used in a closely held business in which the property is valued on the basis of its current use rather than at the… …
127inventory valuation — stock valuation The valuation of stocks of raw material, work in progress, and finished goods. According to Statement of Standard Accounting Practice 9, stocks should be valued at the lower of cost or net realizable value and the costs incurred… …
128inventory valuation — stock valuation The valuation of stocks of raw material, work in progress, and finished goods. According to Statement of Standard Accounting Practice 9, stocks should be valued at the lower of cost or net realizable value and the costs incurred… …
