The ED combines these two approaches by defining the impairment loss as the difference between discounted cash flows and book value
but only recognizing the impairment if undiscounted cash flows are less than book values
The Difference measure, which is a measure of the difference in the relative valuation weight of earnings and book value
, is used to examine the relative importance of the earnings and book values
The present values of future cash flows from each company's acquisitions have simply not supported the book values
of the acquisition's goodwill.
However, Stern Stewart makes a number of adjustments to accounting book values
to derive a more accurate estimate of invested capital, or a true "economic" book value
Because they're so thinly traded, their share prices are insulated from the stock market's short-term volatility, and because it is virtually impossible for an investor to mount a takeover move, their valuations are significantly lower than similarly listed stocks, with many trading below their book values
Out of these 130 stocks, 84 were below their book values
on January 1 last year as well.
Taipei, July 14, 2011 (CENS) -- To facilitate the future expansion by domestic banks of their mainland Chinese operations, the Bankers Association ROC has requested the Financial Supervisory Commission (FSC) to raise the ceiling of the total risk exposure incurred by the mainland Chinese operations to 30% of domestic banks' total assets, rather than 50% of their book values
, as proposed by the FSC.
Easily found on new car pricing reports, New Car Blue Book Values
enable new car shoppers to know how much a specific make and model is actually selling for.
Teranishi told reporters the RCC should be able to purchase loans based on ''the prices computed by subtracting loan-loss provisions from the book values
of the loans'' if the RCC applies flexibility to its price-setting process.
The relaxation is prompted by the drastic shrinkage in the book values
of insurance firms, following the outbreak of global financial tsunami, making it difficult for them to effectively utilize their applicable insurance funds, due to the existing restrictions.
Immediately enter and review vehicle data and access Black Book values
com sells high-quality, inspected and certified used cars, trucks, and SUVs at no-haggle prices below Kelly Blue Book values
and provides customers with a three-day return policy and a limited warranty to 75,000-miles.