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Stockholder Equity |
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Stockholder equity Balance sheet item that includes the book value of ownership in the corporation. It includes capital stock, paid-in surplus, and retained earnings. Stockholder Equity In stocks and businesses, an expression of the underlying value of a company. That is, it is a statement of the value of the company's assets minus the value of its liabilities. One way of thinking about the stockholder equity is that it is the underlying value of a company, not the value dictated by the supply and demand of shares or its market capitalization. It is also called the net asset value or book value. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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