{
 "@context": "https://schema.org",
 "@type": "DefinedTerm",
 "@id": "https://wulfkaal.github.io/entities/valuation-methods",
 "identifier": "kaal:entity:valuation-methods",
 "name": "Valuation methods",
 "termCode": "valuation-methods",
 "inDefinedTermSet": {
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 },
 "author": {
  "@type": "Person",
  "name": "Wulf A. Kaal",
  "identifier": "https://orcid.org/0000-0003-0757-275X"
 },
 "dateModified": "2026-07-29",
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 "sha256": "09215dc57c19ad964b208a1b5593699d6fc48f11bb129aa6012477b2074004d7",
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   "value": [
    "2022",
    "2022"
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 ],
 "subjectOf": [
  {
   "@type": "Claim",
   "@id": "https://wulfkaal.github.io/claims/4033886-016",
   "identifier": "kaal:claim:4033886-016",
   "text": "As of 2022 there is no agreed upon reliable valuation method for cryptocurrencies.",
   "abstract": "An agreed-upon reliable valuation method does not exist for cryptocurrencies in 2022.",
   "citation": "Wulf A. Kaal, Samuel Evans, Hayley Howe, Digital Asset Valuation (2022). SSRN: https://ssrn.com/abstract=4033886",
   "datePublished": "2022",
   "claim_type": "empirical",
   "confidence": "asserted",
   "is_failure_mode": true,
   "scope_conditions": [
    "as of 2022"
   ],
   "source_pdf_sha256": "52ba05b1292b1be4bfaf1ee5cf56b14fea9c196d870603e794d7ee316df129bd",
   "status": "current"
  },
  {
   "@type": "Claim",
   "@id": "https://wulfkaal.github.io/claims/4033886-018",
   "identifier": "kaal:claim:4033886-018",
   "text": "Stocks and cryptocurrencies look similar enough, both traded on markets at fluctuating prices, to invite similar regulation, but they diverge in their potential for abuse, their nature, their acceptance, and their use.",
   "abstract": "Stocks and cryptocurrencies are both traded on markets, with fluctuating prices, and seem similar enough in context to warrant similar regulation, yet they differ in their potential for abuse, their nature, acceptance, and use.64",
   "citation": "Wulf A. Kaal, Samuel Evans, Hayley Howe, Digital Asset Valuation (2022). SSRN: https://ssrn.com/abstract=4033886",
   "datePublished": "2022",
   "claim_type": "failure",
   "confidence": "argued",
   "is_failure_mode": true,
   "scope_conditions": [
    "comparison of listed equities and cryptocurrencies"
   ],
   "source_pdf_sha256": "52ba05b1292b1be4bfaf1ee5cf56b14fea9c196d870603e794d7ee316df129bd",
   "status": "current"
  },
  {
   "@type": "Claim",
   "@id": "https://wulfkaal.github.io/claims/4033886-019",
   "identifier": "kaal:claim:4033886-019",
   "text": "The adjusted net asset approach revalues balance sheet items toward current fair value but still fails to capture intangible assets, because intangibles are not represented on the balance sheet.",
   "abstract": "However, the approach still fails to take into consider any intangible assets because they are not represented on the balance sheet.68",
   "citation": "Wulf A. Kaal, Samuel Evans, Hayley Howe, Digital Asset Valuation (2022). SSRN: https://ssrn.com/abstract=4033886",
   "datePublished": "2022",
   "claim_type": "failure",
   "confidence": "argued",
   "is_failure_mode": true,
   "scope_conditions": [
    "asset approach valuations relying on book values"
   ],
   "source_pdf_sha256": "52ba05b1292b1be4bfaf1ee5cf56b14fea9c196d870603e794d7ee316df129bd",
   "status": "current"
  }
 ],
 "description": "3 claims in the published works of Wulf A. Kaal carry the concept tag 'valuation-methods'. Derived node: a roster, not an adjudicated definition."
}