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Dictionary definition: book value

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A Dictionary of Business
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book value
1. See net book value .

2. (net asset value) The value of a company calculated as that of its total assets less intangible assets and liabilities . The information required to calculate the book value is all in the balance sheet . However, it can be very misleading to measure value on this basis, as assets (stocks, buildings, land) are historical accounting figures. The book value of a company is often compared to its market value , particularly as a means of valuing ...

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