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BVNABritish Veterinary Nursing Association
BVNABuena Vista Neighborhood Association (est. 1964; San Francisco, CA)
BVNABay View Neighborhood Association (Milwaukee, WI)
BVNABook Value of Net Assets (economics)
BVNABethel Visiting Nurse Association (est. 1927; Bethel, CT)
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Management does not elect to apply ASU 2014-18 If management does not elect to apply the guidance in ASU 2014-18, goodwill of $550,000 would be computed as follows: Fair value of consideration transferred $10,000,000 Book value of net assets acquired 6.500.000 Excess of consideration transferred over 3,500,000 book value of net assets acquired Allocation of differences between fair values and book values: Patented technology $1,050,000 Noncontractual customer relationships 750,000 Customer lists 100,000 Backlog 400,000 Trademarks 450,000 Noncompetition agreements 200.000 2,950,000 Goodwill $ 550,000 Where required, the identifiable intangible assets would be amortized over their appropriate useful lives.
The purchase consideration was INR152.5m, against a book value of net assets of INR149.1m.
In this case investments mean book value of net assets (NA) of a company.
On a gross basis, the regression coefficient for the variable change in book value of net assets indicates that gross assets other than the MSR asset are trading for a multiple of their recorded value.
Researchers obtain estimates of this understatement using models of the valuation of the firm's shares and/or the ratio of the firm's book value of net assets to its equity value (book-to-market ratio).
FASB requires measurement of a noncontrolling interest at fair value; the IASB permits measurement at either fair value or book value of net assets acquired.