March 2017

- By Rupert HargreavesBook value is a fundamental part of value investing. The metric is important because it gives a fundamental value of a company. In theory, if a company were to declare bankruptcy, that would be what the assets would…

What is the modified book value? Modified book value is a valuation measure for determining the value of a business based on the current market value of its assets and liabilities. In other words, modified book value adjusts…

Book value versus salvage value: an overview Book value and salvage value are two different measures of value that have significant differences. Book value attempts to approximate the fair market value of a business, while…

What is the adjusted book value? Adjusted book value is the measure of a company's valuation after liabilities, including off-balance sheet liabilities, and assets adjusted to reflect true fair market value. The potential…

What is an account balance? An account balance is the amount of money present in a financial repository, such as a savings account or checking account, at any given time. The account balance is always the net amount after…

Book value and intrinsic value are two ways of measuring the value of a business. There are a number of differences between them, but book value is essentially a measure of the present, while intrinsic value takes into account…

Profits, debt and assets are the building blocks of the financial statements of any public enterprise. For disclosure purposes, companies break down these three into more specific numbers for investors to look at. Investors can…

The drawee may pay the check even after the expiry of the time limit fixed for its presentation. I had loaned 10,000 Dh to a friend of mine. I took two post-dated checks from him as collateral. The dates he had mentioned…