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.
American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014

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]
Random House Kernerman Webster's College Dictionary, © 2010 K Dictionaries Ltd. Copyright 2005, 1997, 1991 by Random House, Inc. All rights reserved.
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
Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Princeton University, Farlex Inc.
Translations

book value

nvalore m contabile
Collins Italian Dictionary 1st Edition © HarperCollins Publishers 1995
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.
For the record, more than one-fourth stocks in the Bombay Stock Exchange (BSE) 500 index are trading at less than their book values. Out of these 130 stocks, 84 were below their book values on January 1 last year as well.
(1995), "Earnings, Book Values, and Dividends in Equity Valuation," Contemporary Accounting Research 11(2): 661-687.
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.
Israel Discount Bank (TASE: DSCT) and Bank Hapoalim (LSE: 80OA; TASE: POLI) could face write downs because of changes in the book values of companies in which they have a stake.
Earnings, book values, and dividends in security valuation.
If we make the assumption that the accounting measure of capital invested (book value of capital) is a good measure of capital invested in assets today, this approach implies that firms that earn positive excess return cash flows will trade at market values higher than their book values and that the reverse will be true for firms that earn negative excess return cash flows.
Even if the land is sold, the developers will incur a combined net loss of 2.5 trillion yen, the gap between the market and book values.
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 present values of future cash flows from each company's acquisitions have simply not supported the book values of the acquisition's goodwill.
In the most basic terms, MVA is simply market value minus book value. 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.