valuation

(redirected from Accounting Valuation)
Also found in: Dictionary, Thesaurus, Medical, Legal, Financial.

valuation

[‚val·yə′wā·shən]
(mathematics)
A scalar function of a field which has properties similar to those of absolute value.
References in periodicals archive ?
The entire speech presented before accounting theory on the valuation reveals a truth no return "accounting valuation and estimation of fair value does not escape." Market approach to assessing the accounting has become a rule for measuring and recognizing assets, liabilities, equity, income and expenses as elements of economic resources and claims empower the economic entities.
67, many plans received a complete funding valuation report but were missing many of the above components that should be included in the accounting valuation report.
20.2055-2(b) (l) deals with the existence of a transfer on the decedent's date of death, not "the existence or finality of an accounting valuation at the date of death or disclaimer." The court found that there was no support for the IRS's contention that a challenge to the value of the estate was a post-death event that would disqualify a partial disclaimer per the regulations.
BT yesterday said the IAS 19 accounting valuation of its deficit - a different method to the one used in the triennial review - fell to pounds 2.5 billion by the end of March, compared to pounds 4.7 billion a year earlier.

Full browser ?