Definition

Carrying (or book) value method

Carrying or book value method is the method of recording the bond conversion that the company does not consider the current market price of the bonds and stock in making the entry.

Share it:  Cite

More from this Section

  • Partnership
    Partnership is an association of two or more persons to carry on as co-owners of a business ...
  • Salvage value
    Salvage value is an estimate of the asset’s value ate the end of its useful life. This ...
  • Promissory note
    A promissory note is a written promise to pay a specified amount of money on demand or ...
  • Money market accounts
    Money market accounts mean deposits that earn interest rates very competitive with those ...
  • Stockholders’ equity
    Stockholders’ equity is the ownership claim of shareholders on total assets. It is to ...