An actuarial method used in accounting for pension costs that calculates the actuarial value of liabilities based on current and deferred pensioners' benefits as well as the benefits of current employees for services rendered up to a given date.
Discovery value accounting is a widely used method in the USA for extractive enterprises, where increases in discovered reserves elevate the value of assets and predict future earnings.
Forward P/E is a valuation measure used by investors to gauge the price of a company's stock relative to its expected earnings per share over the next 12 months.
