Book value - Revision history

imported>Doug Williamson: Add link.

2022-07-18T16:09:10Z

Add link.

2022-07-14T15:13:33Z

Add link.

2021-10-05T22:27:59Z

Add link.

2021-06-02T14:22:55Z

Add link.

2021-05-23T03:30:54Z

Add non-accounting definition.

← Older revision		Revision as of 03:30, 23 May 2021
Line 1:		Line 1:
	''Accounting.''		1. ''Accounting.''

	The value as recorded in a company’s books, in other words its accounts including its published balance sheet.		The value as recorded in a company’s books, in other words its accounts including its published balance sheet.
Line 10:		Line 10:

	In order to address the problems arising from differences between book values and market values, accounting practice has moved substantially toward a system of book valuation which is aligned more closely with market values.		In order to address the problems arising from differences between book values and market values, accounting practice has moved substantially toward a system of book valuation which is aligned more closely with market values.


			2. ''Record keeping.''

			A value recorded in an internal record of any kind, not necessarily accounting books and records.

			Distinguished from the current market value.

2021-04-08T10:43:23Z

Add links.

← Older revision		Revision as of 10:43, 8 April 2021
Line 18:		Line 18:
	* [[Fair value]]		* [[Fair value]]
	* [[Market/book ratio]]		* [[Market/book ratio]]
			* [[Market price]]
	* [[Market value]]		* [[Market value]]
	* [[Market value added]]		* [[Market value added]]
Line 24:		Line 25:
	* [[Return on capital employed]]		* [[Return on capital employed]]
	* [[Shareholders’ funds]]		* [[Shareholders’ funds]]
			* [[Two-way price]]
	* [[Write down]]		* [[Write down]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2020-12-31T16:18:06Z

Add links.

2020-12-18T23:22:47Z

Add link.

2019-11-29T10:56:15Z

Update.

← Older revision		Revision as of 10:56, 29 November 2019
Line 6:		Line 6:
	Historically, the book value of an asset was generally its original cost less any depreciation or other write-down in value.		Historically, the book value of an asset was generally its original cost less any depreciation or other write-down in value.

	This was distinct from - and could be very different from - prevailing market value, the fair market price which ~~the~~ asset might be expected to raise if offered for sale.		This was distinct from - and could be very different from - prevailing market value, the fair market price which an asset might be expected to raise if offered for sale. (Or at which a liability might be settled.)


	In order to address the problems arising from differences between book values and market values, accounting practice has moved substantially toward a system of book valuation which is aligned ~~much~~ more closely with market values.		In order to address the problems arising from differences between book values and market values, accounting practice has moved substantially toward a system of book valuation which is aligned more closely with market values.

2019-02-06T09:42:12Z

Add header.

← Older revision		Revision as of 09:42, 6 February 2019
Line 1:		Line 1:
			''Accounting.''

	The value as recorded in a company’s books, in other words its accounts including its published balance sheet.		The value as recorded in a company’s books, in other words its accounts including its published balance sheet.