Buffett's Simple Test: How to Avoid Being Misled by Book Value in Assessing a Company's Worth

With Berkshire Hathaway's book value per share over- or under-estimating the true value of its businesses, Warren Buffett ...

Understanding Written-Down Value (WDV) and Its Calculation

Learn how to calculate the written-down value (WDV) to determine the current worth of an asset after depreciation or amortization, also known as book value.
Forbes

Accounting Book Value Falls Short As Way To Assess Value

In our recent article on the flaws in return on equity, we showed how it has no correlation with several different measures of valuation. However, there is one valuation metric, price-to-book (“P/B”), ...
Houston Chronicle

Fair Value Vs. Book Value

As Accounting Coach reports, book value can have two definitions in accounting. The first defines the liquidation value of a firm as in bankruptcy liquidation. Book value can also refer to the ...
Accounting Today

AICPA Offers Guidance on Fair Value of Investments

The American Institute of CPAs has published a set of technical practice aids to help auditors and preparers understand the accounting rules on determining the fair value of investments in entities ...
Harvard Business School

Fair Value Accounting at Noble Group (B)

Sikochi, Siko, Suraj Srinivasan, and Quinn Pitcher. "Fair Value Accounting at Noble Group (B)." Harvard Business School Supplement 118-062, January 2018. (Revised August 2018.) ...