оценка; одна из целей аудиторской проверки

(audit objectives). Заключается в том, чтобы убедиться, что были должным образом выбраны и применены общепризнанные измерители в учете (accounting measurement) и принципы признания (recognition) хозяйственной операции

Специализированный англо-русский словарь бухгалтерских терминов. .

Поможем студентам с решением задачи

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  • valuation — val·u·a·tion /ˌval yu̇ wā shən/ n 1: the act or process of valuing actuarial valuation of the assets and liabilities of a state pension fund; specif: appraisal of property valuation of marital property is a factual finding that will not be upset… …   Law dictionary

  • Valuation — may refer to: *Valuation (finance), the determination of the economic value of an asset or liability *Valuation (ethics), the determination of the ethic or philosophic value of an object *Valuation (algebra) *Valuation (logic) *Valuation (measure …   Wikipedia

  • Valuation — Val u*a tion, n. 1. The act of valuing, or of estimating value or worth; the act of setting a price; estimation; appraisement; as, a valuation of lands for the purpose of taxation. [1913 Webster] 2. Value set upon a thing; estimated value or… …   The Collaborative International Dictionary of English

  • valuation — 1520s, from O.Fr. valuacion, noun of action from valuer (see VALUE (Cf. value)) …   Etymology dictionary

  • valuation — ► NOUN ▪ an estimation of something s worth. DERIVATIVES valuate verb (chiefly N. Amer. ) …   English terms dictionary

  • valuation — [val΄yo͞o ā′shən] n. [OFr valuacion] 1. the act of determining the value or price of anything; evaluation; appraisal 2. determined or estimated value or price on the market 3. estimation of the worth, merit, etc. of anything valuational adj.… …   English World dictionary

  • Valuation — En mathématiques, plus particulièrement en géométrie algébrique et en théorie des nombres, une valuation, ou valuation de Krull, est une mesure de la multiplicité. La notion est une généralisation de la notion de degré ou d ordre d annulation d… …   Wikipédia en Français

  • valuation — the process of appraising the worth of property according to some recognised criteria. Glossary of Business Terms Determination of the value of a company s stock based on earnings and the market value of assets. Bloomberg Financial Dictionary To… …   Financial and business terms

  • valuation */ — UK [ˌvæljʊˈeɪʃ(ə)n] / US [ˌvæljuˈeɪʃ(ə)n] noun Word forms valuation : singular valuation plural valuations a) [uncountable] the process of deciding how much money something is worth b) [countable] a decision concerning the value of something… …   English dictionary

  • valuation — noun ADJECTIVE ▪ high, low ▪ detailed ▪ independent ▪ current ▪ actuarial (finance) …   Collocations dictionary

  • valuation — [[t]væ̱ljue͟ɪʃ(ə)n[/t]] valuations N VAR A valuation is a judgement that someone makes about how much money something is worth. independent valuation of the company... The valuations reflect prices at 1 April 1991... Valuation lies at the… …   English dictionary

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