book value of shares

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 — 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 — n: the value of something as shown on bookkeeping records as distinguished from market value: as a: the value of an asset equal to cost less depreciation b: the value of a corporation s capital stock expressed as its original cost less… …   Law dictionary

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 — Fin value of a company’s stock according to the company itself, which may differ considerably from the market value. EXAMPLE It is calculated by subtracting a company’s liabilities and the value of its debt and preferred stock from its total… …   The ultimate business dictionary

book value — A value, which, in its application to corporate stock, is theoretical only, unless there is stated with it the accounting procedure and formula by which it is determined. Anno: 51 ALR2d 606. By a mere rule of thumb, the book value of corporate… …   Ballentine's law dictionary

Book Value Of Equity Per Share - BVPS — A financial measure that represents a per share assessment of the minimum value of a company s equity. More specifically, this value is determined by relating the original value of a firm s common stock adjusted for any outflow (dividends and… …   Investment dictionary

Book Value Per Common Share — A measure used by owners of common shares in a firm to determine the level of safety associated with each individual share after all debts are paid accordingly. Formula: Should the company decide to dissolve, the book value per common indicates… …   Investment dictionary

book value —    In accounting, a determination of the value of a corporation s stock by adding up the stated value of corporate assets as shown on the books (i.e., records) and deducting all the liabilities (i.e., debts). This may not be the true value of the …   Business law dictionary

Book value per share — The ratio of stockholder equity to the average number of common shares. Book value per share should not be thought of as an indicator of economic worth, since it reflects accounting valuation (and not necessarily market valuation). The New York… …   Financial and business terms

book value per share — The ratio of stockholder equity to the average number of common shares. book value per share should not be thought of as an indicator of economic worth, since it reflects accounting valuation (and not necessarily market valuation). Bloomberg… …   Financial and business terms