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HandWiki. Valuation. Encyclopedia. Available online: https://encyclopedia.pub/entry/28870 (accessed on 03 October 2026).
HandWiki. Valuation. Encyclopedia. Available at: https://encyclopedia.pub/entry/28870. Accessed October 03, 2026.
HandWiki. "Valuation" Encyclopedia, https://encyclopedia.pub/entry/28870 (accessed October 03, 2026).
HandWiki. (2022, October 11). Valuation. In Encyclopedia. https://encyclopedia.pub/entry/28870
HandWiki. "Valuation." Encyclopedia. Web. 11 October, 2022.
Valuation
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The content is sourced from: https://handwiki.org/wiki/Finance:Valuation

In finance, valuation is the process of determining the present value (PV) of an asset. In a business context, it is often the hypothetical price that a third party would pay for a given asset. Valuations can be done on assets (for example, investments in marketable securities such as companies' shares and related rights, business enterprises, or intangible assets such as patents, data and trademarks) or on liabilities (e.g., bonds issued by a company). Valuations are needed for many reasons such as investment analysis, capital budgeting, merger and acquisition transactions, financial reporting, taxable events to determine the proper tax liability.

intangible assets present value valuation

References

  1. Aswath Damodaran (2012). An Introduction to Valuation. NYU teaching note http://people.stern.nyu.edu/adamodar/pdfiles/eqnotes/ValIntro.pdf
  2. "The Value of Data". https://www.weforum.org/agenda/2017/09/the-value-of-data/. 
  3. Aswath Damodaran. Option Pricing Applications in Valuation http://people.stern.nyu.edu/adamodar/pdfiles/eqnotes/optequity.pdf
  4. George Batta, Ananda Ganguly, Joshua Rosett (2012). Financial statement recasting and credit risk assessment, Accounting and Finance. Volume54, Issue1. https://onlinelibrary.wiley.com/doi/10.1111/acfi.12002
  5. Joseph Swanson and Peter Marshall, Houlihan Lokey and Lyndon Norley, Kirkland & Ellis International LLP (2008). A Practitioner's Guide to Restructuring, Andrew Miller’s Valuation of a Distressed Company p. 24. ISBN:978-1-905121-31-1
  6. Cook, Andrew. "Investing in Potential" (in en-US). http://five23.io/valuations/investing-in-potential/. 
  7. Andrew Ross Sorkin (May 11, 2015). "Main Street Portfolios Are Investing in Unicorns" (Dealbook blog). The New York Times. https://www.nytimes.com/2015/05/12/business/dealbook/main-street-portfolios-are-investing-in-unicorns.html. "There is no meaningful stock market for these shares. Their values are based on what a small handful of investors—usually venture capital firms, private equity firms or other corporations—are willing to pay for a stake." 
  8. Aswath Damodaran (N.D.). The Value of Intangibles http://people.stern.nyu.edu/adamodar/pdfiles/ovhds/dam2ed/intangibles.pdf
  9. Aswath Damodaran (N.D.), A decision tree valuation of a pharmaceutical company with one drug in the FDA pipeline http://people.stern.nyu.edu/adamodar/podcasts/valfall16/valsession22.pdf
  10. T. Segal (2020). Biotech vs. Pharmaceuticals, investopedia.com https://www.investopedia.com/ask/answers/033115/what-difference-between-biotechnology-company-and-pharmaceutical-company.asp
  11. Aswath Damodaran (N.D.), Valuation and price in the drug business http://people.stern.nyu.edu/adamodar/pdfiles/country/DrugValuationforEMBA.pdf
  12. Brian DeChesare (N.D.), Biotech Equity Research https://www.mergersandinquisitions.com/biotech-equity-research/
  13. Andrew Beattie (2020). A Beginner's Guide to Mining Stocks https://www.investopedia.com/articles/basics/12/beginners-guide-mining-stocks.asp#valuing-major-and-junior-mining-stocks
  14. Standards and Guidelines for Valuation of Mineral Properties. Special committee of the Canadian Institute Of Mining, Metallurgy and Petroleum on Valuation of Mineral Properties (CIMVAL), February 2003. http://web.cim.org/standards/documents/Block487_Doc69.pdf
  15. E.V. Lilford and R.C.A. Minnitt (2005). A comparative study of valuation methodologies for mineral developments, The Journal of The South African Institute of Mining and Metallurgy, Jan. 2005 https://www.saimm.co.za/Journal/v105n01p029.pdf
  16. Aswath Damodaran (2009). Valuing Financial Service Firms, Stern, NYU http://people.stern.nyu.edu/adamodar/pdfiles/papers/finfirm09.pdf
  17. Doron Nissim (2010).Analysis and Valuation of Insurance Companies, Columbia Business School http://www.columbia.edu/~dn75/Analysis%20and%20Valuation%20of%20Insurance%20Companies%20-%20Final.pdf
  18. "1QIS 2 - Operational Risk Loss Data – 4 May 2001," Bank of International Settlements. https://www.bis.org/bcbs/qisoprisknote.pdf
  20. Eugene Ingoglia, Todd Fishman, Mark Daniels (April 22, 2020). "Amid falling markets, valuation challenges and mis-marking fraud risks rise". Investigations Insight. https://www.aoinvestigationsinsight.com/amid-falling-markets-valuation-challenges-and-mis-marking-fraud-risks-rise/. 
  21. Aziz Abdel-Qader (January 31, 2020). "Morgan Stanley Names Two New Heads for FX Options Desk; Silverman and Jeurissen are replacing Thiago Melzer, who was fired in November amid allegations of mismarking securities.". https://www.financemagnates.com/executives/moves/morgan-stanley-names-two-new-heads-for-fx-options-desk/. 
  22. George J. Benston (2006). "Fair-value accounting: A cautionary tale from Enron". Journal of Accounting and Public Policy. https://citeseerx.ist.psu.edu/messages/downloadsexceeded.html. 
  23. Kent Oz (2009). "Independent Fund Administrators As A Solution for Hedge Fund Fraud," Fordham Journal of Corporate & Financial Law. https://ir.lawnet.fordham.edu/cgi/viewcontent.cgi?article=1344&context=jcfl
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