Absolute Valuation is a method used in fundamental analysis to assess a company's intrinsic value by examining its financials without comparing it to other firms.
Actuarial Valuation is the process of determining the present value of future pension liabilities, including the assessment of Prior Service Cost.
Adjustments are modifications made to account for differences between the subject asset and comparables, used predominantly for ensuring fair and accurate comparisons in various fields such as real estate, finance, and accounting.
Alternative accounting rules provide methods to value certain assets that deviate from the historical-cost convention, including current cost valuation of intangible assets, market value inclusion for tangible fixed assets, and flexible valuation bases for investments.
Comprehensive overview of Amortized Cost, its historical context, calculation methods, importance, and real-world applications. Insight into depreciation, amortization schedules, and related terms with examples, diagrams, and FAQs.
A comprehensive overview of the various methods used to determine the value of a property, including the Sales Comparison, Cost, and Income Approaches.
An in-depth exploration of the differences between appraisals and valuations, their historical context, importance, applicability, and examples.
An in-depth exploration of Assessed Value (AV), the public tax assessor's valuation placed on a property for taxation purposes, including types, calculation methods, examples, and historical context.
Asset Impairment refers to a significant and unforeseen decline in the value of an asset, resulting in an adjustment to the carrying value on the balance sheet. It ensures that the recorded value of the asset does not exceed its recoverable amount.
A comprehensive look into the dynamics of asset prices, covering historical context, types of assets, influential factors, mathematical models, and their importance in economics and finance.
A comprehensive overview of the Asset Revaluation Reserve, including its definition, historical context, key events, formulas, and applicability in accounting and finance.
A comprehensive look at base-year prices, including their function in measuring real changes in inventory quantities, their significance in economics, and how they are calculated.
The value attributed to a company's assets in its financial records, often based on the original purchase price or a periodic revaluation.
A comprehensive explanation of Book Value and Market Value, key differences, examples, and their significance in finance and investment.
Capital Maintenance refers to the concept and legal requirements to ensure that a company's capital is maintained at its real value.
A detailed explanation of Closing Stock, its significance in accounting, valuation methods, and its role in financial statements.
The practice of overseeing and ensuring the safety and valuation of collateral to mitigate financial and operational risks in various industries, including finance and banking.
A comprehensive examination of Comparable Company Analysis (Comps), a method used to compare company metrics with those of similar publicly traded companies.
An in-depth look at comparable sales, their definition, significance in real estate, and how they impact property valuation.
Contingent Valuation (CV) is an economic method used to estimate the value of non-market goods, such as environmental benefits, through consumer surveys. This technique helps in understanding how much individuals are willing to pay for specific features or the compensation they would require for their loss.
Understanding how current-cost depreciation charges are calculated based on the current cost of assets, including historical context, methods, models, and practical applications.
An in-depth guide to Discounted Cash Flow (DCF) analysis, covering historical context, types, key events, detailed explanations, mathematical formulas, examples, considerations, and more.
Detailed explanation of Depreciated Value, its calculation, types, special considerations, examples, historical context, and applicability in various fields.
An in-depth exploration of why closed-end fund shares trade below their Net Asset Value (NAV).
The method of calculating the net present value of a stream of payments by adding the present discounted values of all net cash flows at various future dates.
An in-depth look into discounting, covering its principles, applications in finance, historical context, key models, examples, and more.
A method for calculating the cost of capital for a company, using the dividends paid and likely to be paid by the company.
Enterprise Value (EV) is a comprehensive measure used in business valuation, accounting for all sources of capital, making it a key metric for takeovers and comparisons of companies with different capital structures.
An in-depth exploration of the methods and principles used to determine the fair market value of equity securities.
Equivalent Units: Understanding the concept of effective units in work in progress, and their significance in production and cost accounting.
An in-depth exploration of the Estimated Selling Price Less Costs to Complete and Sell, also known as Net Realizable Value (NRV).
The EV/EBITDA Multiple is a commonly used valuation metric in financial analysis, which compares the enterprise value (EV) of a company to its earnings before interest, taxes, depreciation, and amortization (EBITDA).
Experience Table: A detailed examination of tables based on actual experience of a specific insured population, used to adjust assumptions in valuation mortality tables.
Extraordinary Assumptions refer to assumptions presumed to be correct for the duration of an appraisal, but their certainty is not confirmed. They play a critical role in real estate appraisals and other financial assessments.
A comprehensive exploration of Fair Market Value (FMV), its historical context, calculations, and significance in various domains such as real estate, taxation, and investment.
Fair Value refers to the amount of money for which it is assumed an asset or liability could be exchanged in an arm's length transaction between informed and willing parties. It plays a crucial role in acquisition accounting, derivatives, and other complex financial instruments.
Comprehensive overview of Financial Valuation, including its processes, methodologies, and applications in various contexts.
Full-Market Capitalization includes all outstanding shares, both publicly available and restricted, to provide a comprehensive valuation of a company.
Fundamental Analysis is a method for evaluating securities to measure their intrinsic value by examining related economic, financial, and other qualitative and quantitative factors.
An in-depth look at Fair Value Accounting (FVA), including its history, types, models, and its importance in financial reporting.
Gross Rent Multiplier (GRM) is a valuation metric used to assess the value of an income-producing property by comparing its price to its gross rental income, without considering operating expenses.
Hedonic Pricing is a method used to estimate the value of a good by considering the value of its individual characteristics, such as rooms, garden, and location for a house.
A comprehensive overview of heritage assets, their historical context, categorization, accounting standards, maintenance, and their impact on culture and knowledge.
Impairment of Assets involves recognizing when an asset's market value has fallen below its book value, leading to necessary adjustments in financial statements.
A comprehensive explanation of insurance appraisal, encompassing definition, types, process, and importance in the context of insurance.
An in-depth exploration of the term 'Intrinsically Overvalued,' highlighting the significance of asset prices that exceed fundamental values based on metrics such as earnings, dividends, or other financial indicators.
Inventoriable costs are those costs that can be included in the valuation of stocks, work in progress, or inventories, including both fixed and variable production costs but excluding selling and distribution costs.
Invested Capital refers to the total amount of money that has been invested in a company by its shareholders and creditors, excluding excess cash. It is a crucial metric for assessing a company's financial performance and valuation.
A comprehensive guide to the International Valuation Standards Council, its purpose, history, key contributions, and impact on global valuation practices.
An in-depth exploration of Mark-to-Market Accounting, its historical context, types, key events, importance, and applicability in the financial world.
Market cap, or market capitalization, represents the total market value of a company's outstanding shares. It is a crucial metric used to categorize the size and value of publicly traded companies.
A comprehensive examination of market prices, which are observed in actual transactions, and shadow prices, which reflect imputed values in the absence of market exchanges.
Market Value (MV) refers to the estimated amount for which a property would sell in a fair and competitive market, taking into account all factors such as supply and demand, location, and market conditions.
An in-depth look at Market Value Per Share (MVPS), which represents the current market price of a company's shares, including its calculation, significance, and factors influencing it.
A comprehensive guide to understanding Market-to-Book Ratio, its significance in financial analysis, historical context, key formulas, and practical applications.
An in-depth look at Net Tangible Assets (NTA), their significance in financial analysis, calculation methods, importance in investments, and key differences from other financial metrics.
An in-depth look into what it means for something to be overpriced, including historical context, types, key events, mathematical models, and more.
The P/E Ratio, or Price/Earnings Ratio, is a valuation metric calculated by dividing the market price per share by the earnings per share (EPS). It provides insights into how much investors are willing to pay per dollar of earnings.
A comprehensive guide on the Price-Earnings Ratio (P/E Ratio), including its historical context, types, key events, mathematical formulas, examples, related terms, FAQs, and much more.
Price-to-Earnings Ratio, a valuation measure comparing current share price to per-share earnings.
A comprehensive guide to understanding perpetual annuity, its significance in finance, the mathematical models used for valuation, and its practical applications.
Physical Depreciation refers to the natural wear and tear on a property over time, with a focus on the exclusion of external factors like obsolescence or market environment.
Physical obsolescence refers to the inevitable deterioration of an asset due to wear and tear, aging, and physical decline over time, impacting its value and utility.
Precedent Transactions, also known as "M&A Comps," is a valuation method where comparable past transactions are used to estimate the value of a current business unit. This technique provides insights into market trends and valuation multiples.
Price refers to the amount of money required to acquire a particular asset or service, crucial in various fields like economics, finance, and real estate.
The Price to Book Ratio (P/B Ratio) is a financial metric used to compare a stock's market value to its book value. It serves as an essential tool for investors to evaluate a company's fundamental value.
The Price to Earnings Ratio (P/E) is a common valuation metric that utilizes Earnings Per Share (EPS) to evaluate the relative value of a company's shares.
A comprehensive exploration of the Price to Sales Ratio (P/S), including its historical context, importance, types, key events, calculations, applicability, examples, and more.
The Price-Earnings Ratio (P/E Ratio) is a financial metric used to evaluate the relative value of a company's shares by comparing its current share price to its per-share earnings.
A comprehensive guide to understanding the Price-to-Book (P/B) Ratio, how it’s calculated, and its significance in comparing a firm's market value to its book value.
The Price-to-Earnings Ratio (P/E Ratio) is a valuation metric used to measure the relative value of a company's shares in comparison to its earnings. It helps investors determine if a stock is overvalued or undervalued.
A comprehensive guide to understanding the Price/Earnings (P/E) ratio, its significance in valuing companies, and its applications in financial analysis.
An in-depth look at professional valuation, its importance, types, key events, methodologies, and relevance across various fields.
A detailed explanation of Purchase Price Allocation (PPA) including its historical context, significance in mergers and acquisitions, methodologies, mathematical models, and examples.
A comprehensive guide to understanding purchased goodwill, its historical context, categories, importance, applicability, and examples in finance and accounting.
Real Estate Appraisal is the practice of developing an opinion of value for real property.
An in-depth look at real options, their types, historical context, mathematical models, and applicability in business investment strategies.
Residual Value represents the expected proceeds from the sale of an asset, net of the costs of sale, at the end of its estimated useful life. It is critical for computing various depreciation methods and in discounted cash flow appraisals.
A comprehensive overview of revaluation, its historical context, key events, types, detailed explanations, and its significance in economics, finance, and accounting.
Shareholder Value Analysis (SVA) is a method for valuing the entire equity in a company by assessing the net present value of its future cash flows, discounted at the appropriate cost of capital. This method was developed by Alfred Rappaport in the 1980s and focuses on recognizing the time value of money to provide a more dynamic perspective on business value compared to traditional financial accounting.
A comprehensive guide to tangible assets, including their historical context, types, key events, detailed explanations, formulas, charts, importance, applicability, and more.
Comprehensive coverage on tangible assets, their historical context, types, key events, importance, and applicability in various fields. Includes mathematical models, diagrams, real-world examples, and related terms.
An in-depth look at Tobin's Q, a ratio that compares the market value of a firm's shares to the replacement cost of its assets. This article covers its historical context, calculation, importance, and applications in investment decisions.
Comprehensive coverage of Terminal Value, its importance in Finance, key events, mathematical models, and real-world applicability.
Explore the concept of undervaluation, including historical context, key events, mathematical models, and its importance in financial markets.
An in-depth look at unicorn startups, their historical context, types, key events, importance, and considerations for investors.
Unlevered Free Cash Flow (UFCF) measures a company's financial performance without accounting for interest payments, providing a clearer picture of operational efficiency and cash-generating ability.
The process of determining the current worth of an asset, ranging from businesses to financial instruments, using various methodologies including market comparables, discounted cash flows, and expert opinions.
An in-depth exploration of the Valuation Certificate, its types, significance, methods used, historical context, and its role in various industries like finance, real estate, and insurance.
Explore the concept of valuation risk, its impact on financial decisions, types, historical context, key events, mathematical models, and its importance in modern finance.
A comprehensive overview of wasting assets, detailing their types, historical context, key concepts, mathematical models, applicability, examples, and related terms.
An in-depth exploration of the term 'Work in Progress,' including historical context, types, key events, detailed explanations, formulas, examples, and more.
Accredited in Business Valuation (ABV) is a designation awarded by the American Institute of Certified Public Accountants (AICPA) to Certified Public Accountants (CPAs) who have met specific education, examination, and experience requirements. The resulting designation is CPA/ABV.
An in-depth exploration of Actual Cash Value, its theoretical foundation, practical applications, and distinctions from related concepts such as Market Value.
An in-depth analysis of Additional Paid-In Capital, also referred to as Capital Contributed in Excess of Par Value, its types, implications, and examples.
The American Society of Appraisers (ASA) is an international organization representing appraisal professionals across various disciplines, committed to advancing the profession since 1936.
The Appraisal Foundation established in 1989 develops uniform requirements for appraisal qualifications and reporting standards, including the Uniform Standards of Professional Appraisal Practice (USPAP).
An Appraisal Report outlines the findings of an appraisal engagement, with formats including restricted, summary, and self-contained reports, as dictated by the Uniform Standards of Professional Appraisal Practice (USPAP).
A comprehensive guide to understanding the role of an appraiser, their qualifications, importance in various fields, and leading professional organizations.
ASA designation awarded by the American Society of Appraisers upon meeting rigorous requirements including experience, education, and approved appraisal reports.
