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  2. Business valuation - Wikipedia

    en.wikipedia.org/wiki/Business_valuation

    Business valuation is a process and a set of procedures used to estimate the economic value of an owner's interest in a business.Here various valuation techniques are used by financial market participants to determine the price they are willing to pay or receive to effect a sale of the business.

  3. Evaluation - Wikipedia

    en.wikipedia.org/wiki/Evaluation

    In common usage, evaluation is a systematic determination and assessment of a subject's merit, worth and significance, using criteria governed by a set of standards.It can assist an organization, program, design, project or any other intervention or initiative to assess any aim, realizable concept/proposal, or any alternative, to help in decision-making; or to generate the degree of ...

  4. Value theory - Wikipedia

    en.wikipedia.org/wiki/Value_theory

    In a narrow sense, value theory is a subdiscipline of ethics that is particularly relevant to the school of consequentialism since it determines how to assess the value of consequences. [6] The word axiology has its origin in the ancient Greek terms ἄξιος (axios, meaning ' worth ' or ' value ') and λόγος (logos, meaning ' study ' or ...

  5. Tax assessment - Wikipedia

    en.wikipedia.org/wiki/Tax_assessment

    The word tax assessment is used in different ways, but often refers to a tax liability owed by a taxpayer. In the case of property, a tax assessment is an evaluation or an estimate of value that is typically performed by a tax assessor. The assessment leads to an "assessed value," which is a base number used in the calculation of the property tax.

  6. Ad valorem tax - Wikipedia

    en.wikipedia.org/wiki/Ad_valorem_tax

    Ad valorem taxes refer to goods or property taxes seen as a percentage of the sales price or estimated value. They belong to the assessed value range (because this is the only way to estimate the "sales price"). There are three species or types of property: Land, Improvements to Land (immovable man made things), and Personal (movable man made ...

  7. Valuation (finance) - Wikipedia

    en.wikipedia.org/wiki/Valuation_(finance)

    In finance, valuation analysis is required for many reasons including tax assessment, wills and estates, divorce settlements, business analysis, and basic bookkeeping and accounting. Since the value of things fluctuates over time, valuations are as of a specific date like the end of the accounting quarter or year.

  8. Data valuation - Wikipedia

    en.wikipedia.org/wiki/Data_valuation

    The process of realizing value from data can be subdivided into a number of key stages: data assessment, where the current states and uses of data are mapped; data valuation, where data value is measured; data investment, where capital is spent to improve processes, governance and technologies underlying data; data utilization, where data is ...

  9. Materiality (auditing) - Wikipedia

    en.wikipedia.org/wiki/Materiality_(auditing)

    Information is said to be material if omitting it or misstating it could influence decisions that users make on the basis of an entity's financial statements. [5] Put differently, "materiality is an entity-specific aspect of relevance, based on the size, or magnitude, or both," of the items to which financial information relates.