Markets · 6 pages · 12 min
Book value is the amount on the accounts, while market value is the price a buyer and seller agree in a trade.
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Book value is the carrying amount the accounting rules leave on the balance sheet for an asset, a liability, or the owners' residual. Market value is the price at which a willing buyer and a willing seller would trade that item, or the whole firm, in an actual or observed market. The opening covers books follow measurement rules, markets follow trade prices, and cost can lag a sale.
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