Stockholder's equity

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Stockholder's equity

The residual claims that stockholders have against a firm's assets, calculated by subtracting all current liabilities and debt liabilities from total assets.

Net Asset Value

In stocks and businesses, an expression of the underlying value of the 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 net asset value 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 book value.

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References in periodicals archive ?

SFAS 160 also requires that the parent recognize the ownership interest of noncontrolling interest in a subsidiary to be clearly listed under the stockholder's equity section of the consolidated balance sheets.

Using technology to teach advanced accounting: the case of minority interest in consolidated financial statements

said today -- after the close of the markets -- it is in compliance with the New York Stock Exchange's (NYSE) standards for the listing concerning market capitalization and stockholder's equity.