A type of financial asset that constitutes money (cash) held in, and assets whose value can be converted into, a...
The market that maximizes the amount that would be received from sale of an asset or minimizes the amount that...
A stake in an entity that constitutes less than 50% of the total shares that are controlled by voting rights....
It stands for market value added; a measure of value that uses the notion of market value: it compares an...
A measure of value that uses the notion of market value: it compares an entity's current market value with the...
Though not an accounting measure of value, market value can be broadly defined as a middle-ground price between a buyer...
The risk that arises from any fluctuations in the fair value of a financial instrument or future cash flows associated...
The process whereby an entity determines the monetary amounts at which the various elements of its financial statements (assets, liabilities,...
A financial ratio that is constructed using inputs (numbers) from more than a financial statement, particularly income statement and balance...
An accounting concept that associates revenue generated in a specific period with all the costs/ expenses incurred or necessary to...