Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method.

企业价值评估采用成本法应从财务报表的账面价值入手、以市场价值为调整目标、减少成本法的应用范围；

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We should surmount the book of accounts about financial accounting, and introduce market valuation system.

应超越财务会计账册，引进市场评价机制；

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This article analyses the valuation criterion of liability and the difference between liability valuation appraise and accounting book value, puts forward the methods to appraise liability valuation.

本文从负债价值评估的标准、负债价值评估和会计计量的主要差异入手进行分析，提出负债价值评估应该采用的方法。

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Berkshire shares are trading near their lowest valuation in decades: close to 1.1 times book value, versus its average valuation of about 1.6 times book value over the past two decades.

WSJ: Buffett to Stay at Berkshire Helm Amid Cancer Fight

There is also a lack of transparency and quantitative assessment of the considerable Judgment used to price test the CLO book given the inherent valuation uncertainty with the positions.

FORBES: No Accounting For Auditor PwC At Levin's Whale Hearing

Without a valuation higher than book value, banks are less likely to complete acquisitions that are considered accretive to shareholders.

FORBES: Banks Trickle Back To IPO Market