Asset Valuation

Write-Down
A reduction in the recorded value of an asset when its fair market value has significantly dropped below its carrying amount.
Binomial Pricing
A method of valuation based on the assumption that asset prices follow binomial distributions, particularly useful for valuing options.
Capital Appreciation
An increase in the prices of the assets owned by an enterprise.
Capital Gains Tax
A tax on increases in the value of assets, typically collected upon the realization of gains through sale or bequest.
Revaluation - Definition and Meaning
A comprehensive overview of revaluation in economics, detailing its definition, historical development, and relevance within various economic frameworks.