Valuation
Valuation is the process of determining the fair market value of an asset, company, or liability. It’s essential for financial reporting, mergers and acquisitions, investment decisions, and tax assessments. Methods include discounted cash flow, market comparables, and asset-based approaches, depending on the context and objective.
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Valuation Allowance
A valuation allowance is a reserve account used to reduce the value of a deferred tax asset when it's unlikely…
Value Added Tax (VAT)
VAT is a consumption tax imposed at each stage of the supply chain where value is added. Businesses collect VAT…
Variable cost
Variable costs change directly with the level of production or sales. Common examples include raw materials, direct labour, and packaging.…
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