Valuation (or market valuation) is the process an entity/ investor (or broadly any market player) follows in order to establish how the market values a business or an investment, an asset or a collection of assets, etc. This involves an arsenal of tools and techniques including quantitative models, financial ratios, formulas, analytical capabilities, management’s judgments, etc., all aiming to determine market value (MV), taking into consideration the broader market conditions and developments.

This section provides all relevant definitions, terminology and concepts in the field of valuation, which of course interrelate with many other sections, particularly including accounting, finance, financial analysis, fundamental analysis, and so on.