accounting, book value (or carrying value) is the value of an asset according to its balance sheet account balance. For assets, the value is based on...

price-to-book ratio, or P/B ratio, (also PBR) is a financial ratio used to compare a company's current market value to its book value (where book value is the...

early value opportunities identified by Graham and Dodd included stock in public companies trading at discounts to book value or tangible book value, those...

company's first Blue Book in 1926, which became a standard guide in automotive trade in determining car value. Kelley Blue Book was formed in 1926, and...

same concept: first, an actual reduction in the fair value of an asset, such as the decrease in value of factory equipment each year as it is used and wears...

This may also be the same as the book value or the equity value of a business. Net asset value may represent the value of the total equity, or it may be...

the sum of the fair market value of its assets (i.e. as opposed to their accounting-based book value, or break-up value). Relevant here are the fixed...

earnings per share ) × ( book value per share ) {\displaystyle {\sqrt {22.5\times ({\text{earnings per share}})\times ({\text{book value per share}})}}} The...

Enterprise value (EV), total enterprise value (TEV), or firm value (FV) is an economic measure reflecting the market value of a business (i.e. as distinct...

ratios measure value relative to sales. These multiples must be used with caution as both sales and book values are less likely to be value drivers than...

In ethics and social sciences, value denotes the degree of importance of some thing or action, with the aim of determining which actions are best to do...

from) net income. While many financial computations use market value instead of book value (for instance, calculating debt-to-equity ratios or calculating...

than its book value. At this point an impairment loss should be recognized, which is done by taking the difference between the fair market value (FMV) and...

'comparable' assets, relative to a common variable like earnings, cashflows, book value or sales. This result will often be used to complement / revisit the intrinsic...

accounting, par value means stated value or face value of a financial instrument. Expressions derived from this term include at par (at the par value), over par...

and equity are publicly traded, or using a combination of book value for debt and market value for equity financing. Preferred stock can be considered part...

acclaimed book on value investing. The book provides strategies on how to successfully use value investing in the stock market. Historically, the book has been...

Value theory, also called axiology, studies the nature, sources, and types of values. It is a branch of philosophy and an interdisciplinary field closely...

(Equity Market Value + Liabilities Market Value) (Equity Book Value + Liabilities Book Value) {\displaystyle {\frac {\text{(Equity Market Value + Liabilities...

(SAS) 3 and IAS 16), the value of fixed assets are recorded and reported at net book value. Also, carrying assets at net book value is the most meaningful...

theory, the expected value (also called expectation, expectancy, expectation operator, mathematical expectation, mean, expectation value, or first moment)...

inflation, the book value of assets is not. Consequently, revenues increase with inflation while capital employed generally does not (as the book value of assets...

In economics, economic value is a measure of the benefit provided by a good or service to an economic agent, and value for money represents an assessment...

In null-hypothesis significance testing, the p-value is the probability of obtaining test results at least as extreme as the result actually observed...

50%, resulting in an ACV of $1,250. This concept is different from the book value used by accountants in financial statements or for tax purposes. Accountants...

Value added is a term in economics for calculating the difference between market value of a product or service, and the sum value of its constituents...

Value Migration: How to Think Several Moves Ahead of the Competition is a non-fiction book by American business consultant Adrian Slywotzky. The text was...

187 billion at book value vs. $2,202 billion at market value), and about 2% higher for the federal government ($1,246 billion at book value vs. $1,227 billion...

generalization, a value judgment can refer to a judgment based upon a particular set of values or on a particular value system. A related meaning of value judgment...

a book by its cover", also known as "never judge a book by its cover", is a metaphorical phrase that means one should not judge the worth or value of...