Net asset value and Operating unit: Difference between pages

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(NAV).  
A part of a larger business having separately identifiable objectives, responsibilities and management.


1.
More significant operating units may also be Strategic Business Units.
 
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]]
* [[Strategic business unit]]
* [[Book value]]
* [[Unit]]
* [[Constant net asset value]]
* [[Low-volatility NAV]]
* [[Variable net asset value]]


[[Category:Investment]]
[[Category:Corporate_finance]]

Latest revision as of 13:25, 12 October 2022

A part of a larger business having separately identifiable objectives, responsibilities and management.

More significant operating units may also be Strategic Business Units.


See also