In finance, valuation is the process of estimating the potential market value of a financial asset or liability. Valuations can be done on assets (for example, investments in marketable securities such as stocks, options, business enterprises, or intangible assets such as patents and trademarks) or on liabilities (e.g., Bonds issued by a company). In short, valuation is a process and a set of procedures used to estimate the economic value of an owners interest in a business.

In groups, prepare power point presentation on intqngible assets within the topic of financiala valuation.