The accounting value or "book value" of your company's assets – or even the company itself – probably differs from the market value, and the difference may be significant. The distinction between the ...

Book value, often referred to as net book value, reflects the original cost of an asset less any accumulated depreciation (for tangible assets) or amortization (for intangible assets). It essentially ...

In our recent article on the flaws in return on equity, we showed how it has no correlation with several different measures of valuation. However, there is one valuation metric, price-to-book (“P/B”), ...

As Accounting Coach reports, book value can have two definitions in accounting. The first defines the liquidation value of a firm as in bankruptcy liquidation. Book value can also refer to the ...

Vikki Velasquez is a researcher and writer who has managed, coordinated, and directed various community and nonprofit organizations. She has conducted in-depth research on social and economic issues ...

The following article is based on a chapter from Aswath Damodaran's book, Investment Fables. Everyone loves a good bargain! Who doesn't enjoy finding something they wanted on sale? But bargains can ...

J.B. Maverick is an active trader, commodity futures broker, and stock market analyst 17+ years of experience, in addition to 10+ years of experience as a finance writer and book editor. Dr. JeFreda R ...

However, under accounting rules, that land is still recorded on the balance sheet at its original purchase price, minus any depreciation. This means the company’s official “book value” doesn’t show ...