From ACT Wiki
(Difference between pages)
imported>Administrator |
imported>Administrator |
| Line 1: |
Line 1: |
| (NAV).
| | Statutory Instrument. |
| 1.
| |
| A method of valuing a business which is based on the sum of the values of each of its assets, less its total liabilities.
| |
| | |
| The current balance sheet of the business would normally be the starting point for a net asset valuation.
| |
| | |
| The (starting) book values of assets and liabilities in the balance sheet are then appropriately adjusted to reflect relevant current market values.
| |
| Further adjustments are then made for the addition of any other relevant assets and liabilities (not reflected in the starting balance sheet).
| |
| | |
| 2.
| |
| Similar valuation methods applied to other entities.
| |
|
| |
|
| == See also == | | == See also == |
| * [[Accumulating net asset value]] | | * [[Statutory instrument]] |
| * [[Book value]]
| |
| | | |
|
| |
|
Revision as of 14:20, 23 October 2012
Statutory Instrument.
See also
