book value

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Related to book value: market value, Book value per share
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  • noun

Words related to book value

the value at which an asset is carried on a balance sheet

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References in periodicals archive ?
Also, the company mentioned that estimated book value per share on a diluted basis takes into account securities convertible into its common shares.
While these stocks offer steep discounts to book value and market average, it doesn't necessarily mean they are cheap.
Put simply, book value represents that part of the accounting value of a business that will be left after debts are paid off.
Lloyds TSB Group Pension Trust (No 1) Ltd is participating as vendor with its share of the portfolio equalling GBP805m book value.
Book value wraps provide stable value pension plan participants with the guarantee of benefit withdrawals at book value.
The sharp increase in book value can strengthen the capability of insurance firms in coping with changes in the capital market and help boost their stock prices.
As such, earnings are not really as important and book value can hardly be a measure of a firm's true wealth (Barron et al.
But these investments do something more: once an owner factors in available incentives and tax credits, they actually increase the property's book value by more than it costs to implement the investment.
In 2004, the IRS addressed complaints on the use of tax book value and provided final and temporary regulations on an alternative tax book value method of valuing assets; see Temp.
If the book value of the assets is significantly less than their current replacement value, however, the opportunity cost of the investment in the company's assets will be significantly understated and EVA will be significantly overstated.
TEI commends the IRS and Treasury for seeking to simplify the section 861 rules by adopting an alternative tax book value method for depreciation expense.
NORDIC BUSINESS REPORT-12 December 2003-NCC to write down property book value by SEK750m(C)1994-2003 M2 COMMUNICATIONS LTD http://www.
RCC) buy collateral-backing bad loans held by banks at effective book value.
To assess the differences in value relevance of two accounting summary numbers, earnings and book value, across different countries, we use empirical models and measurements that allow direct comparisons of the weights assigned to accounting earnings and book value by market participants of these four countries.
The scheme would allow RCC to buy bad loans at book value minus loan-loss reserves.