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Impairment

The loss in value that occurs when the book value or carrying value of an asset (or a cash-generating unit)...

Goodwill

An asset (intangible asset) whose value is reflected in the amount by which the assets of an entity exceed their...

Bottom Fisher

An investor who looks for bargains in the securities of troubled companies. Stocks that trade at prices sufficiently lower than...

Grave Dancer

An investor who looks for bargains in the securities of troubled companies. Stocks that trade at prices sufficiently lower than...

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...

BV

It stands for book value; broadly speaking, it refers to the historical cost of an entity's assets (total assets) minus...

Book Value

Broadly speaking, it refers to the historical cost of an entity's assets (total assets) minus its liabilities (total liabilities) (hence...