Market Value is the value determined on the basis of trade between a willing seller and impartial buyer on the open market.
Market value in practice: Market value is based on the free market price, free market and the willingness of both parties. It is such value that the buyer reaches in the open market. Market value in practice differs from the accounting value. The concept of market value is used in relation with virtually any property (e.g. the market value of securities, the market value of shares, the market value of the company).
Some international standards also work with the market value, for the valuation of assets, such EVS, TEGoVA or standards issued by IVSC.
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