values

Examples of values in the following topics:

• Par Value at Maturity

  • Par value is stated value or face value, with a typical bond making a repayment of par value at maturity.
  • Par value, in finance and accounting, means the stated value or face value.
  • From this comes the expressions at par (at the par value), over par (over par value) and under par (under par value).
  • Corporate bonds usually have par values of $1,000 while municipal bonds generally have face values of $500.
  • Bond price is the present value of coupon payments and the par value at maturity.

• Absolute Value

  • Absolute value can be thought of as the distance of a real number from zero.
  • For example, the absolute value of 5 is 5, and the absolute value of −5 is also 5, because both numbers are the same distance from 0.
  • The term "absolute value" has been used in this sense since at least 1806 in French and 1857 in English.
  • Other names for absolute value include "numerical value," "modulus," and "magnitude."
  • The absolute values of 5 and -5 shown on a number line.

• Market Value vs. Book Value

  • Book value is the price paid for a particular asset, while market value is the price at which you could presently sell the same asset.
  • Market value is often used interchangeably with open market value, fair value, or fair market value.
  • In accounting, book value or carrying value is the value of an asset according to its balance sheet account balance.
  • In many cases, the carrying value of an asset and its market value will differ greatly.
  • If the asset is valued on the balance at market value, then its book value is equal to the market value.

• Loss Restoration

  • Fixed asset values can be revised to reflect an increase or decrease in value; upward revisions can recover earlier impairment losses.
  • Under US GAAP, once an asset is impaired its value cannot be increased regardless of what its fair market value is; once the value of an asset is decreased, it stays at that value unless its market value declines again.
  • The asset account is debited (increased) for the increase in value or credited (decreased) for a decrease in value.
  • The revaluation surplus account accounts for increases in asset value, and it also offsets any downward revisions, such as an impairment loss, in asset value.
  • Only assets accounted for under the revaluation model can have their book value adjusted to market value.

• Values

  • Values are general principles or ideals upheld by a society.
  • Cultures have values that are largely shared by their members.
  • Different cultures reflect different values.
  • Different cultures reflect different values.
  • Members take part in a culture even if each member's personal values do not entirely agree with some of the normative values sanctioned in the culture.

• Political Values

  • Political cultures have values that are largely shared by their members; these are called political values.
  • Today much of value theory is scientifically empirical, recording what people do value and attempting to understand why they value these things in the context of psychology, sociology, and economics.
  • A value system is a set of consistent values and measures.
  • A principle value is a foundation upon which other values and measures of integrity are based.
  • Types of values include ethical/moral values, doctrinal/ideological (religious, political) values, social values, and aesthetic values.

• Present Value and the Time Value of Money

  • The time value of money is the principle that a certain amount of money today has a different buying power (value) than in the future.
  • The time value of money is the principle that a certain amount of money today has a different buying power (value) than the same currency amount of money in the future.
  • Time value of money: (1 + r)t x (the value of the initial investment) = future value; where r is the annual interest rate and t is the number of years.
  • Alternatively, if an investment is valued at $125 and this value includes the 7% return generated over a one year time horizon, the original value of the investment or its present value is equal to (125)/(1.07) or 117.
  • The time value of money is the central concept in finance theory.

• Value Clusters

  • With this economic shift, values began to change, too.
  • People from different backgrounds tend to have different sets of values, or value systems.
  • In general, the World Values Survey has revealed two major axes along which values cluster: (1) a continuum from traditional to secular values and (2) a continuum from survival to self-expression.
  • Secular values have the opposite preferences to the traditional values.
  • The transition from industrial society to knowledge society is linked to a shift from survival values to self-expression values.

• Present Value of Payments

  • As with any security or capital investment, the theoretical fair value of a bond is the present value of the stream of cash flows it is expected to generate.
  • The bond price can be summarized as the sum of the present value of the par value repaid at maturity and the present value of coupon payments.
  • The present value of coupon payments is the present value of an annuity of coupon payments.
  • The present value is calculated by:
  • Bond price is the present value of coupon payments and face value paid at maturity.

• Defining Values

  • A person will filter all of these influences and meld them into a unique value set that may differ from the value sets of others in the same culture.
  • Values can strongly influence employee conduct in the workplace.
  • However, hiring for values is at least as important.
  • Because individual values have such strong attitudinal and behavioral effects, a company must hire teams of individuals whose values do not conflict with either each other's or those of the organization.
  • Define values in the context of organizational ethics and organizational behavior