Mergers & Acquisitions

Resources: Glossary

Don’t be confused or intimidated by any terms or abbreviations in the M&A world. You’ll find answers here.

Market Value


The price at which a company or an asset can be sold.

See Also

Fair market value.


Market value generally refers to the likely selling price of a company and can be higher or lower than fair market value. Market value is a general term, whereas “fair market value” is specific and refers to the definition in IRS Revenue Ruling 59-60. Both market value and fair market value are used inconsistently.

Related Resources

Business Valuation Standards of Value & Fair Market Value