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The book value per share formula is used to calculate the per share value of a company based on its equity available to common shareholders.The definitive book on value-at-risk (VaR) is out in a second edition distributed free online.For assets, the value is based on the original cost of the asset.In accounting, book value is the value of an asset according to its balance sheet account balance.
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Relative Valuation of U.S. Insurance Companies
Fixed asset value model and depreciation book merge
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The book value of an asset is equal to its carrying value on the balance sheet and is calculated by netting the asset against its accumulated depreciation.