Stockholder books

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Stockholder books

Set of books kept by firm management for its annual report that follows Financial Accounting Standards Board rules. The tax books follow IRS tax rules.

Stockholder Books

Records that a publicly-traded company keeps of its revenue, expenditures, and other activities. They must conform to the standards set forth by the FASB, and are used to compile the company's annual report and other reports.
References in periodicals archive ?
Funding increased by 36 percent for the first half of the year, while shareholder book value increased at a 16 percent annualized rate in the first six months of 2017.
This conjecture is consistent with the F test finding that NCI book value and majority shareholder book value have a similar impact on the market which is probably extremely efficient for larger firms.
It is unfortunate that while our government is handing out hundreds of billions of dollars to bail out other industries, that a bit more attention was not given to accelerate the new regulations - as a result, the E&P industry will face massive ceiling test write-downs and other impairments this year-end and billions of dollars of shareholder book value will be forever lost.
It is also gratifying that we were able to post a positive net income and increase shareholder book value during the quarter," said STFC Chairman and CEO Bob Moone.
Phoenix President, Gerard Haryman commented: "The implementation of this acquisition will bring additional Phoenix shareholder book value of approximately $2.