Valuation is often said to be “an art not a science” but this relates to the techniques employed to calculate value not to the underlying concept itself. Valuation practice has documented different bases of value or definitions of value both internationally and nationally. This paper discusses these definitions and suggests that there is a common thread that ties the definitions together. ud
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机译:估值通常被称为“一门艺术,而不是一门科学”,但这与用于计算价值的技术有关,而与底层概念本身无关。评估实践记录了国际和国内不同的价值基础或价值定义。本文讨论了这些定义,并建议有一个共同的线程将这些定义联系在一起。 ud
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