book value

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book value

n.
1. The monetary amount by which an asset is valued on a company's balance sheet, a figure not necessarily identical to the amount the asset could bring on the open market.
2. The value of a company's net assets at amounts reported on its balance sheet.

book value

n
1. (Accounting & Book-keeping) the value of an asset of a business according to its books
2. (Accounting & Book-keeping)
a. the net capital value of an enterprise as shown by the excess of book assets over book liabilities
b. the value of a share computed by dividing the net capital value of an enterprise by its issued shares. Compare par value, market value

book′ val`ue


n.
1. the value of a business, property, etc., as shown on a financial statement, based on cost less depreciation (disting. from market value).
2. net worth.
[1895–1900]
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.book value - the value at which an asset is carried on a balance sheet; equals cost minus accumulated depreciation
value - the quality (positive or negative) that renders something desirable or valuable; "the Shakespearean Shylock is of dubious value in the modern world"
capital stock - the book value of the outstanding shares of a corporation
Translations

book value

nvalore m contabile
References in periodicals archive ?
There is a common belief in the market that stocks that trade at less than their book values are perceived to be cheap, while stocks that trade way above their book values are deemed overpriced.
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.
Earnings, book values, and dividends in security valuation.
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.
As expected, accounting earnings and book values in all four countries are positively correlated with price, indicating that accounting earnings and book value are important variables in explaining firm values in all four countries.
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.
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.
Immediately enter and review vehicle data and access Black Book values
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.