CARRYING VALUE Definition

Bookmark and Share

CARRYING VALUE, also known as "book value", it is a companys total assets minus intangible assets and liabilities, such as debt.

Learn new Accounting Terms

EARNINGS PER SHARE (EPS) is either: a. Basic EPS is earnings before extraordinary gains and losses, less preferred-share dividends, divided by all common shares outstanding at the most recent fiscal year end. Net income, or earnings, refers to the companys after-tax profits before extraordinary gains or extraordinary losses for the most recent annual period; or, b. Diluted EPS is where the number of shares used in the calculation is increased to account for outstanding dilution such as options, warrants, in-the-money convertibles, etc. EPS, within a firm that has a sustainable competitive advantage, Should show a minimum of 5-years of their EPS trending strongly upward with consistency and without being erratic.

SOX see SARBANES-OXLEY ACT.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.