accounting value

VALORE CONTABILE

valeur comptable

قيمة حسابية، قيمة دفترية

accounting value of a firm's assets is frequently referred to as the carrying value or the book value of the assets, that is, the "value" of assets are more representative of their cost, not their true market value
Note: In fact, many of the true resources of the firm do not appear on the balance sheet: good management, proprietary assets, favorable economic conditions, and so on. These factors all add real value to the firm, but generally will not appear as assets on the firm's balance sheet.