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imported>Doug Williamson |
imported>Doug Williamson |
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| ''Accounting.''
| | The risk for a borrower of an adverse change in its borrowing margin. |
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| The value as recorded in a company’s books, in other words its accounts including its published balance sheet.
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| Historically, the book value of an asset was generally its original cost less any depreciation or other write-down in value.
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| This was distinct from - and could be very different from - prevailing market value, the fair market price which the asset might be expected to raise if offered for sale.
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| In order to address the problems arising from differences between book values and market values, accounting practice has moved substantially toward a system of book valuation which is aligned much more closely with market values.
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| == See also == | | == See also == |
| * [[Book entry]] | | *[[Margin]] |
| * [[Equity]]
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| * [[Fair value]]
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| * [[Market value]]
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| * [[Market value added]]
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| * [[Net book value]]
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| * [[Return on capital employed]]
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| * [[Shareholders’ funds]]
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| * [[Write down]]
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| [[Category:Accounting,_tax_and_regulation]] | | [[Category:Identify_and_assess_risks]] |
Latest revision as of 07:18, 29 June 2022
The risk for a borrower of an adverse change in its borrowing margin.
See also
