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 ?
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.
Based upon the current amount of shares outstanding the Company estimates a current shareholder book value of 30 cents per share.
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," commented Bob Watson, Abraxas' President and CEO.
As a result, shareholder book value continued to increase.
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.
In the event Apex intends that the shareholders of Impac and Apex, and not the Apex manager, bear these expenses, the Apex proposal will result in a further diminution in shareholder book value.
Phoenix President, Gerard Haryman commented: "The implementation of this acquisition will bring additional Phoenix shareholder book value of approximately $2.
88 at March 31, 1999, representing an increase in shareholder book value of 21 cents per share.
For example, our balance sheet is improved dramatically, net debt is down more than $650 million, with a good increase in shareholder book equity, and liquidity is greatly improved.