book-value balance sheet

book-value balance sheet

Англо-русский экономический словарь.

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  • Book value — In accounting, book value or carrying value is the value of an asset or 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… …   Wikipedia

  • book value — The value at which an asset is carried and reported on the owner s balance sheet. For debt securities, the current book value may be the purchase price plus accretion ( in the case of securities purchased at a discount) or the purchase price… …   Financial and business terms

  • book value — 1) See: net book value 2) (net asset value) The value of a company calculated as that of its total assets less intangible assets and liabilities. The information required to calculate the book value is all in the balance sheet. However, it can be …   Accounting dictionary

  • balance sheet — A statement of the total assets and liabilities of an organization at a particular date, usually the last day of the accounting period. The first part of the statement lists the fixed and current assets and the liabilities, whereas the second… …   Accounting dictionary

  • balance sheet — A statement of the total assets and liabilities of an organization at a particular date, usually the last day of the accounting period The first part of the statement lists the fixed and current assets and the liabilities, whereas the second part …   Big dictionary of business and management

  • balance-sheet asset value — The value of an asset as represented on the balance sheet For tangible fixed assets this is the cost less accumulated depreciation (although freehold land is generally not subject to depreciation). Intangible assets are shown at cost less… …   Big dictionary of business and management

  • Book value — A company s book value is its total assets minus intangible assets and liabilities, such as debt. A company s book value might be more or less than its market value. The New York Times Financial Glossary * * * book value book value ➔ value1 * * * …   Financial and business terms

  • Book Value — 1. The value at which an asset is carried on a balance sheet. To calculate, take the cost of an asset minus the accumulated depreciation. 2. The net asset value of a company, calculated by total assets minus intangible assets (patents, goodwill)… …   Investment dictionary

  • book value — 1) See net book value 2) = net asset value The value of a company calculated as that of its total assets less intangible assets and liability The information required to calculate the book value is all in the balance sheet However, it can be very …   Big dictionary of business and management

  • balance-sheet asset value — The value of an asset as represented on the balance sheet. For tangible fixed assets this is the cost less accumulated depreciation (although freehold land is generally not subject to depreciation). Intangible assets are shown at cost less… …   Accounting dictionary

  • book value — noun the value at which an asset is carried on a balance sheet; equals cost minus accumulated depreciation • Hypernyms: ↑value • Hyponyms: ↑capital stock * * * noun [noncount] finance : the amount of money that something (such as a car) is… …   Useful english dictionary


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