valuation

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

valuation

Medical practice The determination of the value of a thing–eg, a physician's private practice. See Practice valuation.
References in periodicals archive ?
The above described situation regarding the accounting amounts demonstrates the need for rules and accounting policies on accounting valuation.
As a starting point, employers and their auditors should obtain the plan's audited financial statements, the accounting valuation report used to measure the pension amounts (including the actuarial certification), and the GASB Statement No.
The regulation pertains to a transfer at the date of death rather than its final accounting valuation, the courts noted.
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.

Full browser ?