Overview

asset valuation


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Quick Reference

1 The assessment of the value of assets, most usually by a present value calculation.

2 An assessment of the value at which the assets of an organization, usually the fixed assets, should be entered into its balance sheet. The valuation may be arrived at in a number of ways; for example, a revaluation of land and buildings would often involve taking professional advice.

Subjects: Financial Institutions and Services — Accounting.


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