International bank account number and Net asset value: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Linked to The Treasurers Handbook - Payments and payment systems)
 
imported>Doug Williamson
(Add link.)
 
Line 1: Line 1:
(IBAN).  
(NAV).  


An internationally agreed International Organization for Standardization (ISO) standard, IBAN is an international account identifier used internationally to uniquely identify the beneficiary bank account number in cross-border payments.
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 ==
* [[Accounting Standards Board]]
* [[Accumulating net asset value]]
* [[Generally accepted accounting principles]]
* [[Book value]]
* [[IFRS Interpretations Committee]]
* [[Constant net asset value]]
* [[International Financial Reporting Standards]]
* [[Going concern]]
* [[CertICM]]
* [[Gone concern]]
* [[Payments and payment systems]]
* [[Investment trust]]
 
* [[Low-volatility NAV]]
* [[Net]]
* [[Tangible net worth]]
* [[Variable net asset value]]


==Other links==
[[Category:Investment]]
International Organization for Standardization http://www.iso.org/iso/home.htm

Revision as of 17:51, 11 February 2022

(NAV).

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