Each identifiable asset and liability is measured at its acquisition-date fair value.

每一项可辨认资产和负债以其收购日的公允价值进行计量。

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In divorce, the point in time in which an asset is assigned a dollar value is called its valuation date .

FORBES: How the Valuation Dates of Different Assets Are Decided During Divorce

For starters, the value of an asset can significantly vary depending on the date that is chosen to be its valuation date.

FORBES: How the Valuation Dates of Different Assets Are Decided During Divorce

Since each asset needs a dollar value, all you have to do is simply pick a date and appraise each item as of that date.

FORBES: How the Valuation Dates of Different Assets Are Decided During Divorce