book value method - ορισμός. Τι είναι το book value method
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Τι (ποιος) είναι book value method - ορισμός

IN ACCOUNTING, THE VALUE OF AN ASSET ACCORDING TO ITS BALANCE SHEET ACCOUNT BALANCE
Book Value; Carry value; Carrying value; Net book value

Book value         
In accounting, book value is the value of an asset 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 against the asset.
book value         
¦ noun the value of a security or asset as entered in a firm's books. Often contrasted with market value.
book value         
(book values)
In business, the book value of an asset is the value it is given in the account books of the company that owns it. (BUSINESS)
The insured value of the airplane was greater than its book value.
N-COUNT

Βικιπαίδεια

Book value

In accounting, book value is the value of an asset 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 against the asset. Traditionally, a company's book value is its total assets minus intangible assets and liabilities. However, in practice, depending on the source of the calculation, book value may variably include goodwill, intangible assets, or both. The value inherent in its workforce, part of the intellectual capital of a company, is always ignored. When intangible assets and goodwill are explicitly excluded, the metric is often specified to be tangible book value.

In the United Kingdom, the term net asset value may refer to the book value of a company.