book value - significado y definición. Qué es book value
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Qué (quién) es book value - definición


Book value         
IN ACCOUNTING, THE VALUE OF AN ASSET ACCORDING TO ITS BALANCE SHEET ACCOUNT BALANCE
Book Value; Carry value; Carrying value; Net 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         
IN ACCOUNTING, THE VALUE OF AN ASSET ACCORDING TO ITS BALANCE SHEET ACCOUNT BALANCE
Book Value; Carry value; Carrying value; Net book value
¦ noun the value of a security or asset as entered in a firm's books. Often contrasted with market value.
book value         
IN ACCOUNTING, THE VALUE OF AN ASSET ACCORDING TO ITS BALANCE SHEET ACCOUNT BALANCE
Book Value; Carry value; Carrying value; Net 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
Ejemplos de uso de book value
1. The deal values Beijing–based Bank of China at 2.18 times forecast 2006 book value, below the 2.56 times and 2.4' times book value commanded by rivals Bank of Communications and China Construction Bank, respectively.
2. Without factoring in the capital hike, Sberbank trades at around 5 times forecast 2007 book value.
3. Merchants Bank‘s IPO values the lender at about 2.44 times its forecast book value.
4. National Bank of Greece, in the latest sizable deal, paid 3.6 times book value for Finansbank.
5. The company‘s annual report last year showed intangible assets with a book value of 456m.