valuation definition

valuation

General: Appraising or estimating the worth of something having economic or monetary value.

Insurance: Determination of the worth of the asset to be insured or that which has been damaged or lost.

International trade: Determination of the dutiable value of imports by the customs authorities. The GATT (now WTO) Customs Valuation Code obligates the signatory governments to use the transaction value (actual price paid by the importer to the exporter) as the principal basis for imposing duties. Where transaction value cannot be used, the secondary basis of value, such as transaction value of identical or similar merchandise, computed value, or deductive value may be used.

Securities: Placing a value on a stock based on the market value of the issuer's assets and the outlook for its earnings. Valuation is usually expressed as a Price/Earnings ratio (P/E).

valuation is in the Accounting & Auditing, Customs Documentation & Procedures, General, Marine, & Life Insurance, International Trade & Relations and Securities & Futures Trading subjects.

valuation appears in the definitions of the following terms: growth investing, earnings multiplier, earn out, capitalization rate, economic book value, economic valuation, lower of cost or market value, information resources management (IRM), replacement cost accounting, sales comparison approach and

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