Book value is the amount of an asset, a liability, or equity appearing in the financial statements of a company. The book value can be different from a fair market value. For example, a machine appearing in the books of accounts can have a book value of $50000 and at the same time, the machine can have a market value of $40000 or $60000.
The assets are normally carried at net book value that is after deducting any accumulated depreciation from its cost. Liabilities are also recorded at amortized costs. Equity includes share capital, share premium, and other reserves. The book value of all equity items is then divided by a number of shares outstanding to reach a book value per share.
On January 1, 2018, Cameron Inc. bought 20%
Holly Renfro contributed a patent, accounts receivable, and $20
[This is a variation of the previous exercise.]
Dana Ashbrook Inc. has negotiated the purchase of a new piece
At the beginning of 2016, Metatec Inc. acquired Ellison Technology
On December 31, 2018, the end of the fiscal year
Belden, Inc. acquires 30 percent of the outstanding voting shares
Cedric Company recently traded in an older model computer for a new
Chance Company had two operating divisions, one manufacturing farm equipment and
In 2018, the Marion Company purchased land containing a mineral mine
