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French Equivalent: Valeur comptable

Book value is the value at which an equity or other capital asset or liability is recorded in the balance sheet of an entity. Book value can reflect one of the following valuation methods:

• Historical cost
• Replacement cost
• An interim adjusted price, which is not the current market price
• Fair market value
• Current market price.

Source Publication:
OECD & IMF, 2004, Glossary of Foreign Direct Investment Terms and Definitions, Paris and Washington DC.

Cross References:
List price
Valuation of stocks

Statistical Theme: Financial statistics

Created on Tuesday, September 25, 2001

Last updated on Wednesday, April 3, 2013