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| 1. ''Accounting.''
| | Capital structure refers to the sources of capital for a firm as well as the proportion in which they are present. |
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| The value as recorded in a company’s books, in other words its accounts including its published balance sheet.
| | This term is also used in a simpler way, to refer to the relative proportions of equity and debt within the firm’s long-term capital. |
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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 an asset might be expected to raise if offered for sale. (Or at which a liability might be settled.)
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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 more closely with market values.
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| 2. ''Record keeping.''
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| A value recorded in an internal record of any kind, not necessarily accounting books and records.
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| Distinguished from the current market value.
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| == See also == | | == See also == |
| * [[Balance]]
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| * [[Balance sheet]]
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| * [[Book]]
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| * [[Book entry]]
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| * [[Book equity]]
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| * [[Capital]] | | * [[Capital]] |
| | * [[Corporate finance]] |
| * [[Equity]] | | * [[Equity]] |
| * [[Fair value]] | | * [[Modigliani and Miller]] |
| * [[Historical cost]] | | * [[Optimal capital structure]] |
| * [[Market/book ratio]]
| | * [[MCT]] |
| * [[Market price]]
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| * [[Market value]]
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| * [[Market value added]]
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| * [[Net assets]]
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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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| * [[Two-way price]]
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| * [[Write down]] | |
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| [[Category:Accounting,_tax_and_regulation]] | | [[Category:Corporate_finance]] |
Revision as of 11:32, 28 November 2017
Capital structure refers to the sources of capital for a firm as well as the proportion in which they are present.
This term is also used in a simpler way, to refer to the relative proportions of equity and debt within the firm’s long-term capital.
See also
