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book equity

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  • book equity — ➔ equity * * * book equity UK US noun [U] ACCOUNTING ► BOOK VALUE(Cf. ↑book value) …   Financial and business terms

  • Equity — Represents ownership interest in a firm. Also the residual dollar value of a futures trading account, assuming its liquidation at the going market price. The New York Times Financial Glossary * * * equity eq‧ui‧ty [ˈekwti] noun equities… …   Financial and business terms

  • equity — The value of a futures trading account with all open positions valued at the going market price. The CENTER ONLINE Futures Glossary Ownership interest in a firm. Bloomberg Financial Dictionary Also, the residual dollar value ( residual value) of… …   Financial and business terms

  • book value — The value at which an asset is carried and reported on the owner s balance sheet. For debt securities, the current book value may be the purchase price plus accretion ( in the case of securities purchased at a discount) or the purchase price… …   Financial and business terms

  • Book value — A company s book value is its total assets minus intangible assets and liabilities, such as debt. A company s book value might be more or less than its market value. The New York Times Financial Glossary * * * book value book value ➔ value1 * * * …   Financial and business terms

  • Equity feminism — and gender feminism are terms coined by conservative libertarian Christina Hoff Sommers in her book Who Stole Feminism? published in 1992.Equity feminismHoff Sommers describes equity feminism as an ideology that aims for full civil and legal… …   Wikipedia

  • book value — n: the value of something as shown on bookkeeping records as distinguished from market value: as a: the value of an asset equal to cost less depreciation b: the value of a corporation s capital stock expressed as its original cost less… …   Law dictionary

  • Equity method — in accounting is the process of treating equity investments, usually 20–50%, in associate companies. The investor keeps such equities as an asset. Proportional share of associate company s net income increases the investment, and proportional… …   Wikipedia

  • BOOK OF THE COVENANT — (Heb. Sefer ha Berit), name derived from Exodus 24:7 ( And he took the book of the covenant, and read it aloud to the people.… ), and usually taken to refer to the legal, moral, and cultic corpus of literature found in Exodus 20:22–23:33. This… …   Encyclopedia of Judaism

  • Book of business (law) — Book of business is common parlance in the legal services sector and refers to the collection of clients that a lawyer (usually a partner) has assembled throughout his or her career. It is often used to refer to the valuation of such client… …   Wikipedia

  • Book value — In accounting, book value or carrying value is the value of an asset or according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made… …   Wikipedia

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