Book value per share of common stock
Book value per share of common stock is common stockholders' equity divided by the number of shares of common stock outstanding. It is the recorded amount for each share of common stock outstanding.
Definitions
According to Managerial Accounting by Braun, Tietz (5th edition),
- Book value per share of common stock. Common stockholders' equity divided by the number of shares of common stock outstanding. It is the recorded amount for each share of common stock outstanding.
