Learn how to calculate the written-down value (WDV) to determine the current worth of an asset after depreciation or amortization, also known as book value.

With Berkshire Hathaway's book value per share over- or under-estimating the true value of its businesses, Warren Buffett ...

As Accounting Coach reports, book value can have two definitions in accounting. The first defines the liquidation value of a firm as in bankruptcy liquidation. Book value can also refer to the ...

In our recent article on the flaws in return on equity, we showed how it has no correlation with several different measures of valuation. However, there is one valuation metric, price-to-book (“P/B”), ...

Here's why book value is an important metric to Berkshire Hathaway. In his 2000 letter to shareholders, Buffett began including a table comparing Berkshire's book value growth to the returns of the ...

The American Institute of CPAs has published a set of technical practice aids to help auditors and preparers understand the accounting rules on determining the fair value of investments in entities ...