Book value and Non-Executive Directors' Association: Difference between pages

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''Accounting.''
''Corporate governance - board of directors - non-executive directors.''


The value as recorded in a company’s books, in other words its accounts including its published balance sheet.
(NEDA).  


The Non-Executive Directors' Association provides training, education, mentoring and advisory services for non-executive directors and the organisations that engage them.


Historically, the book value of an asset was generally its original cost less any depreciation or other write-down in value. 


This was distinct from - and could be very different from - prevailing market value, the fair market price which an asset might be expected to raise if offered for sale.  (Or at which a liability might be settled.)
It was established in 2007 and is headquartered in the UK




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 more closely with market values.
== See also ==
* [[Board of directors]]
* [[Corporate governance]]
* [[INED]]
* [[Non-Executive Director]]  (NED)
* [[Senior independent director]]




== See also ==
==External link==
* [[Book entry]]
*[https://www.nedaglobal.com/about-us/ Non-Executive Directors' Association - about us]
* [[Equity]]
* [[Fair value]]
* [[Market value]]
* [[Market value added]]
* [[Net book value]]
* [[Return on capital employed]]
* [[Shareholders’ funds]]
* [[Write down]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Compliance_and_audit]]
[[Category:Ethics]]

Latest revision as of 22:11, 13 August 2022

Corporate governance - board of directors - non-executive directors.

(NEDA).

The Non-Executive Directors' Association provides training, education, mentoring and advisory services for non-executive directors and the organisations that engage them.


It was established in 2007 and is headquartered in the UK


See also


External link

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