A multi-level prioritization system (hierarchy) that groups the inputs used in valuation techniques (particularly for fair value calculation/ estimation) into...

An acronym for present discounted value; the value (also known as present value) that is calculated today for a stream...

The value (also known as present value) that is calculated today for a stream of future payments associated with, i.e.,...

It stands for present value; the value that is calculated today for a stream of future payments associated with, i.e.,...

The value that is calculated today for a stream of future payments associated with, i.e., generated from, an instrument/ a...

The expected or estimated sale price of an asset. It represents the residual value of an asset (particularly, a long-lived...

An analyst's view about asset prices that takes into consideration all relevant fundamental factors (fundamentals) at the time. The resulting...

It stands for asset valuation reserve; a statutory reserve that is created for the purpose of accounting for gains and...

A statutory reserve that is created for the purpose of accounting for gains and losses in a financial institution's invested...

Any types of reserves that are created and allocated for a specified purpose but not established by a statutory or...