Please turn off your ad blocker so we can further develop the platform.
Definition: Book value
Category: SNA
In business accounts generally refers to the value recorded in the enterprise’s records. Book values may have different meanings because their values are influenced by timing of acquisition, company takeovers, frequency of revaluations, and tax and other regulations (§ 3.157). http://ec.europa.eu/eurostat/ramon/statmanuals/files/SNA2008.pdf
Source:
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
Created:
Updated: