In the context of real, personal, or intangible assets, appreciated property refers to assets that have a fair market value greater than their original cost, adjusted tax basis, or book value.
An adjustment to the book value of an asset to reflect its current market value; seldom allowed under Generally Accepted Accounting Principles (GAAP).
In finance and accounting, the term 'book' may refer to preliminary indications of interest in underwriting securities, a record maintained by a specialist of buy and sell orders, the action of giving accounting recognition to transactions, or collectively, the journals, ledgers, and other accounting records of a business.
Book value represents the net asset value of a company, calculated as the total assets minus intangible assets and liabilities. It provides a historical measure of value and is frequently compared to market value to gauge intangible assets' and management's effectiveness.
Intellectual capital is a complex and multifaceted concept that includes human knowledge, information systems, brand names, and reputation. It is crucial for understanding the true value and performance of a company.
The Market Price to Book Ratio is a financial metric used to compare the market value of a company's stock to its book value, offering insights into how the market perceives the value of the company’s net assets.
Market Value is a financial metric that measures the value of an asset or company determined by the current market price of its shares or assets. Distinguished from book value, it reflects real-time valuation and investor sentiment.
The Market-to-Book Ratio (M/B ratio) is a financial valuation metric used to compare a company's current market price to its book value, providing insights into how the market values the firm's assets.
The minimum premium value refers to the lowest permissible amount by which the book value or issuance cost of shares exceeds their par value, commonly recorded in a share premium account.
Net asset value (NAV) represents a company's or mutual fund's per-share value, calculated by dividing the total value of assets minus total liabilities by the number of shares outstanding. It's an essential metric for investors to gauge the value of an individual share relative to its underlying assets.
Net Asset Value (NAV) is a measure used to value a mutual fund or an exchange-traded fund (ETF) and represents the market value of these investment assets minus their liabilities, typically expressed on a per-share basis.
Net Book Value (NBV) represents the carrying value of an asset on a company's balance sheet, calculated by subtracting accumulated depreciation or amortization from its original cost. It reflects the current value of a company's assets for accounting and investment decision purposes.
Net Book Value (NBV) represents the value at which an asset appears in the books of an organization, accounting for depreciation since purchase or revaluation.
Owners' Equity refers to the beneficial interest in an organization held by its owners. It is the sum of its total assets less its total liabilities.
The pooling-of-interests method was an accounting approach previously used in business combinations in the USA, reflecting the continuation of the acquired company's accounts at book value.
The Price/Book Ratio is a financial metric used to evaluate if a stock is undervalued or overvalued by comparing the stock's market price to its book value per share.
The unamortized cost is the historical cost of a fixed asset minus the total depreciation or amortization applied to it up to a specified date. It represents the current book value of the asset in financial accounting.
The unrecovered cost represents the unexpired book value of an asset, typically calculated as the original cost less accumulated depreciation.
