Book value and Lower quartile: Difference between pages

Revision as of 10:42, 22 August 2013

1.

The lowest quarter of an ordered distribution divided into four equal parts in terms of the number of items.

2.

The boundary between the lowest quarter - as defined above - and the remaining three quarters of the distribution.

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-The value as recorded in a company’s books, in other words its accounts including its published balance sheet.
+.
+The lowest quarter of an ordered distribution divided into four equal parts in terms of the number of items.
-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 the asset might be expected to raise if offered for sale.
+.
+The boundary between the lowest quarter - as defined above - and the remaining three quarters of the distribution.
-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.
 == See also ==
-* [[Book entry]]
+* [[Inter quartile range]]
-* [[Equity]]
+* [[Quartile deviation]]
-* [[Market value]]
+* [[Upper quartile]]
-* [[Market value added]]
-* [[Net book value]]
-* [[Return on capital employed]]
-* [[Shareholders’ funds]]
-* [[Write down]]
-[[Category:Accounting,_tax_and_regulation]]