ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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EXCESS EARNINGS METHOD Definition
EXCESS EARNINGS METHOD is a specific way of determining a value indication of a business, business ownership interest, or security determined as the sum of a) the value of the assets obtained by capitalizing excess earnings and b) the value of the selected asset base. Also frequently used to value intangible assets.
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OWNERS EQUITY RATIO see RETURN ON STOCKHOLDERS EQUITY.
TIME SERIES is an ordered sequence of values of a variable at equally spaced time intervals.