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.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved
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.
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.'
Shareholder book value increased by 48% during 2016.