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Arm’s Length Principle

A market standard that assumes a normal transaction to be one which is entered into by and between two unrelated...

Arm’s Length Transaction

A transaction which is entered into by and between two unrelated and well-informed parties, that is, those who have no...

MVA

It stands for market value added; a measure of value that uses the notion of market value: it compares an...

Market Value Added

A measure of value that uses the notion of market value: it compares an entity's current market value with the...

Market Value

Though not an accounting measure of value, market value can be broadly defined as a middle-ground price between a buyer...

Book-To-Market Ratio

The ratio of an entity's book equity to its market equity. In other words, it relates the original value of...

BTM Ratio

The ratio of an entity's book equity to its market equity. In other words, it relates the original value of...

Book To Market

The ratio of an entity's book equity to its market equity. In other words, it relates the original value of...

Value To The Owner

An asset evaluation method that builds on the assumption that the value of an asset can be measured in terms...

Breakup Value

A type of liquidation value which pertains to corporate takeover and restructuring activities. It reflects the projected price of a...