book value of capital

  • 51Appraisal Capital — A form of accounting adjustment. Appraisal capital is created when the appraised value of a company s asset exceeds its book value. The difference between the two values is debited against the actual asset and then credited to an equity account… …

    Investment dictionary

  • 52Débat de Cambridge sur le capital — Controverse des deux Cambridge La controverse des deux Cambridge est un débat économique datant des années 60 sur la nature et le rôle des biens d équipement (moyens de production). Elle doit son nom aux villes où se trouvaient les intervenants… …

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  • 53Calculated Intangible Value - CIV — A method of valuing a company s intangible assets. This calculation attempts to allocate a fixed value to intangible assets that does not change according to the company s market value. Examples of intangible assets include brand equity and… …

    Investment dictionary

  • 54Labor theory of value — The labor theories of value (LTV) are theories in economics according to which the values of commodities are related to the labor needed to produce them.There are many different accounts of labor value, with the common element that the value of… …

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  • 55Net capital rule — The uniform net capital rule is a rule created by the U.S. Securities and Exchange Commission ( SEC ) in 1975 to regulate directly the ability of broker dealers to meet their financial obligations to customers and other creditors.[1] Broker… …

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  • 56Fictitious capital — is a concept used by Karl Marx in his critique of political economy. It is introduced in the third volume of Capital. [cite book last = Marx first = Karl author link = Karl Marx title = Capital, volume III url =… …

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  • 57Social capital — is a concept in business, economics, organizational behaviour, political science, public health, sociology and natural resources management that refers to connections within and between social networks. Though there are a variety of related… …

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  • 58Natural capital — Bachalpsee in the Swiss Alps; generally mountainous areas are less affected by human activity …

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  • 59Law of value — The law of value is a concept in Karl Marx s critique of political economy. Most generally, it refers to a regulative principle of the economic exchange of the products of human work: the relative exchange values of those products in trade,… …

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  • 60History of private equity and venture capital — The history of private equity and venture capital and the development of these asset classes has occurred through a series of boom and bust cycles since the middle of the 20th century. Within the broader private equity industry, two distinct sub… …

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