International Valuation Glossary — Business Valuation

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American Society of Appraisers Business Valuation Review™
Spring 2022 Volume 41, Issue 1 pp. 28-43
appraisal standards and regulations
business valuation profession, valuation standards


Business valuation providers and users benefit from common understanding of terms with clearly established meanings and consistent application throughout the profession. To this end the following societies and organizations have worked collaboratively to compile definitions for the terms included in this Glossary.
International Valuation Glossary — Business Valuation
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The information contained in this product is based on content obtained by ASA from sources considered to be reliable, but is not guaranteed as to accuracy and does not purport to be complete. BVR and ASA accept no liability for the use of such information which is provided "AS IS" and with no warranties, express or implied.