# Valuation methods

`kaal:entity:valuation-methods`

**Status.** derived

This node is assembled mechanically from the 3 claims that carry the concept tag `valuation-methods`. It is a roster of what the corpus says under this term. It is **not** an adjudicated definition: no single statement here has been ruled canonical, and no first-appearance call has been made. Read the claims and judge for yourself.

## Every claim under this term

3 claims across 1 works, 2022 to 2022.

**2022**

- [4033886-016](https://wulfkaal.github.io/claims/4033886-016) [empirical/asserted] *(failure mode)* -- As of 2022 there is no agreed upon reliable valuation method for cryptocurrencies.
  > An agreed-upon reliable valuation method does not exist for cryptocurrencies in 2022.
  Wulf A. Kaal, Samuel Evans, Hayley Howe, Digital Asset Valuation (2022). SSRN: https://ssrn.com/abstract=4033886
- [4033886-018](https://wulfkaal.github.io/claims/4033886-018) [failure/argued] *(failure mode)* -- 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.
  > 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
  Wulf A. Kaal, Samuel Evans, Hayley Howe, Digital Asset Valuation (2022). SSRN: https://ssrn.com/abstract=4033886
- [4033886-019](https://wulfkaal.github.io/claims/4033886-019) [failure/argued] *(failure mode)* -- 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.
  > However, the approach still fails to take into consider any intangible assets because they are not represented on the balance sheet.68
  Wulf A. Kaal, Samuel Evans, Hayley Howe, Digital Asset Valuation (2022). SSRN: https://ssrn.com/abstract=4033886

## Verify

Every claim above resolves to a record carrying a verbatim source quote, the sha256 of the source PDF, and a preformatted citation. Nothing here asks to be taken on trust.

    curl -s https://wulfkaal.github.io/entities/valuation-methods.md | sha256sum

**Canonical form.** This markdown file is the canonical hashed representation of this entity node. Its sha256 is the content hash.