valuation

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valuation

Medical practice The determination of the value of a thing–eg, a physician's private practice. See Practice valuation.
References in periodicals archive ?
In general, Karas approves the European Commission's proposals but points out the remaining need to deal with the issue of pro-cyclicality in capital adequacy rules and accounting valuations.
Companies that make acquisitions of targets with valuable intangibles can be placed at risk if the company hires experts whose focus has narrowed to the point where they fail to realize that financial accounting valuations have tax effects and vice versa.
Among the key changes proposed is an expansion of fair value accounting rules that would require banks to report the value of most loans on their books at estimated fair value alongside the current cost accounting valuations.

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