ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
From the web's #1 provider of financial analysis / ratio analysis
RECEIVING is to get something or come into possession of something. In a company it can be a location where goods are received.
Learn new Accounting Terms
FULL DISCLOSURE, generally, is the requirement to disclose all relevant or material facts to a transaction.
MARKET TO BOOK VALUE is calculated by dividing the market value (MV) of a company, i.e., the total value of all its outstanding shares, by the value of its tangible assets (TA). Also known as TOBIN RATIO = MV/TA.