Book Value Of Equity To Parent

Earnings loss per share basic earnings loss per share diluted.

Book value of equity to parent. Item current year previous year. Stockholders equity parent. Net income loss attributable to parent.

The parent s book value. Book value per share bvps takes the ratio of a firm s common equity divided by its number of shares outstanding. No adjustment are made on earnings on equity and dividends.

Therefore the method used by. Book value is the net value of a firm s assets found on its balance sheet and it is roughly equal to the total amount all shareholders would get if they liquidated the company. Book value of equity meaning.

Partial ownership example assume parent owns land with a book value of 400 000. The book value of equity more widely known as shareholder s equity is the amount remaining after all the assets of a company are sold and all the liabilities are paid off. For example in apple s 1q report released february 1 2018 the company reported total assets of 406 794 billion and liabilities of 266 595 billion.

The consolidated totals can be determined without knowing which method the parent used to account for the subsidiary because consolidated totals are used for consolidated worksheets purposes. Small s ability to sell shares of stock at 6 more than the book value has created this increase. Calculate book value of equity by subtracting a firm s total liabilities from its total assets to arrive at stockholders equity.

Net income loss after tax. Book value of equity represents the fund that belongs to the equity shareholders and is available for the distribution to the shareholders and it is calculated as the net amount remaining after the deduction of all the liabilities of the company from its total assets. Parent s 80 owned subsidiary also owns land.