![]() |
|
Financial Terms | |
Valuation |
Information about financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.
Main Page: financial, business, inventory, investment, credit, payroll, money, stock trading, |
Definition of ValuationValuationEstimation of worth. ValuationThe act or process of determining the value or price of something. (see fair market value) ValuationThe process of estimating the value of financial assets or
Related Terms:Beggar-thy-neighbor devaluationA devaluation that is designed to cheapen a nation's currency and thereby DevaluationFall in the government-determined fixed exchange rate. Devaluation A decrease in the spot price of the currency
Evaluation periodThe time interval over which a money manager's performance is evaluated. Performance evaluationThe evaluation of a manager's performance which involves, first, determining ![]() performance evaluationthe process of determining the degree RevaluationAn increase in the foreign exchange value of a currency that is pegged to other currencies or gold. Valuation AllowanceA contra- or reduction account to deferred tax assets. Valuation DateDate on which valuation occurs. actual cost systema valuation method that uses actual direct Beggar-thy-neighborAn international trade policy of competitive devaluations and increased protective BogeyThe return an investment manager is compared to for performance evaluation. Book value per shareThe ratio of stockholder equity to the average number of common shares. Book value Counterpart itemsIn the balance of payments, counterpart items are analogous to unrequited transfers in the ![]() Dollar returnThe return realized on a portfolio for any evaluation period, including (1) the change in market Dollar-weighted rate of returnAlso called the internal rate of return, the interest rate that will make the expected standardstandard set at a level that reflects what FIFO (First In, First Out)An inventory valuation method that presumes that the first units received were the first ones First-in, first-out (FIFO)An inventory valuation method under which one assumes that the Fundamental analysisSecurity analysis that seeks to detect misvalued securities by an analysis of the firm's Geometric mean returnAlso called the time weighted rate of return, a measure of the compounded rate of Hedge fundA fund that may employ a variety of techniques to enhance returns, such as both buying and Last-in, first-out (LIFO)An inventory valuation method under which one assumes that the LIFO (Last-in-first-out)The last-in-first-out inventory valuation methodology. A method of valuing LIFO (Last In, First Out)An inventory valuation method that presumes that the last units received were the first ones Lower of cost or marketAn accounting valuation rule that is used to reduce the Margin requirement (Options)The amount of cash an uncovered (naked) option writer is required to Mean-variance analysisEvaluation of risky prospects based on the expected value and variance of possible outcomes. Modern portfolio theoryPrinciples underlying the analysis and evaluation of rational portfolio choices normal cost systema valuation method that uses actual Panel on Audit EffectivenessA special committee of the Public Oversight Board that was created performance management systema system reflecting the entire package of decisions regarding performance measurement and evaluation preference decisionthe second decision made in capital project evaluation in which projects are ranked according to their impact on the achievement of company objectives Pricing efficiencyAlso called external efficiency, a market characteristic where prices at all times fully PV (present value of cash flows)the value in today’s dollars of cash flows that occur in different time periods. RatingsAn evaluation of credit quality Moody's, S&P, and Fitch Investors Service give to companies used by Regulatory surplusThe surplus as measured using regulatory accounting principles (RAP) which may allow ReturnThe change in the value of a portfolio over an evaluation period, including any distributions made Risk indexesCategories of risk used to calculate fundamental beta, including (1) market variability, (2) Risk premium approachThe most common approach for tactical asset allocation to determine the relative SPECIFIC INVOICE PRICESAn inventory valuation method in which a company values the items in its ending inventory based standard cost systema valuation method that uses predetermined Subperiod returnThe return of a portfolio over a shorter period of time than the evaluation period. Temporal methodUnder this currency translation method, the choice of exchange rate depends on the Terminal valueThe value of a bond at maturity, typically its par value, or the value of an asset (or an entire Total returnIn performance measurement, the actual rate of return realized over some evaluation period. In Treynor IndexA measure of the excess return per unit of risk, where excess return is defined as the WEIGHTED AVERAGEAn inventory valuation method that calculates a weighted average cost per unit for all the goods available for sale. Write-DownA reduction in the balance-sheet valuation of an asset with an accompanying Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |