The value of an asset according to its balance sheet account balance
In accounting, book value is the value of an asset[1] according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made against the asset. Traditionally, a company's book value is its total assets[clarification needed] minus intangible assets and liabilities.[2] However, in practice, depending on the source of the calculation, book value may variably include goodwill, intangible assets, or both.[3] The value inherent in its workforce, part of the intellectual capital of a company, is always ignored. When intangible assets and goodwill are explicitly excluded, the metric is often specified to be tangible book value.
In the United Kingdom, the term net asset value may refer to the book value of a company.
^Angolia, John R. (c. 1991). The HJ. J.R. Bender. ISBN 0912138440. OCLC 24306203.
^Hermanson, Roger H., James Don Edwards, R. F. Salmonson, (1987) Accounting Principles Volume II, Dow Jones-Irwin, p. 694. ISBN 1-55623-035-4
In accounting, bookvalue is the value of an asset according to its balance sheet account balance. For assets, the value is based on the original cost...
early value opportunities identified by Graham and Dodd included stock in public companies trading at discounts to bookvalue or tangible bookvalue, those...
company’s first Blue Book in 1926, which became a standard guide in automotive trade in determining car value. Kelley Blue Book was formed in 1926, and...
until the bookvalue equals scrap value. If the vehicle were to be sold and the sales price exceeded the depreciated value (net bookvalue) then the excess...
Enterprise value (EV), total enterprise value (TEV), or firm value (FV) is an economic measure reflecting the market value of a business (i.e. as distinct...
This may also be the same as the bookvalue or the equity value of a business. Net asset value may represent the value of the total equity, or it may be...
acclaimed book on value investing. The book provides strategies on how to successfully use value investing in the stock market. Historically, the book has been...
accounting, par value means stated value or face value of a financial instrument. Expressions derived from this term include at par (at the par value), over par...
Value added is a term in financial economics for calculating the difference between market value of a product or service, and the sum value of its constituents...
from) net income. While many financial computations use market value instead of bookvalue (for instance, calculating debt-to-equity ratios or calculating...
earnings per share ) × ( bookvalue per share ) {\displaystyle {\sqrt {22.5\times ({\text{earnings per share}})\times ({\text{bookvalue per share}})}}} The...
ratios measure value relative to sales. These multiples must be used with caution as both sales and bookvalues are less likely to be value drivers than...
theory, the expected value (also called expectation, expectancy, expectation operator, mathematical expectation, mean, expectation value, or first moment)...
Alliance. The Value Alliance was established by eight airlines in the Asia-Pacific region on 16 May 2016. The alliance allows passengers to book flights with...
Stephen Pileggi. Each book gives a simplified and semi-fictionalized biography of a historical figure as an allegory, illustrating the value of a characteristic...
than its bookvalue. At this point an impairment loss should be recognized, which is done by taking the difference between the fair market value (FMV) and...
by the Government of India. As of 1 January 2024, the company's order bookvalue was ₹ 76,217 crore. Bharat Electronics Limited was founded in Bangalore...
A value judgment (or value judgement) is a judgment of the rightness or wrongness of something or someone, or of the usefulness of something or someone...
Global Information