Book equity: Difference between revisions

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Revision as of 16:25, 31 December 2020

Accounting.

Abbreviation for the book value of equity.


The value of shareholders' interests in a company, as recorded in the company's own financial records and balance sheet.

It is equal to net assets, which in turn is the difference between total assets and total liabilities.


Book equity may differ significantly from the market value of equity.


See also