A write up of an asset in an increase in an asset's book value to better reflect market values, and is functionally the opposite of a write-down.

The book value of a company is the difference between that company's total assets and its total liabilities, as shown on the company's balance sheet. Book value represents the carrying value of assets ...

Discover how value is defined in business and finance, including insights on market value, book value, and valuation methods ...

Evaluating a company's worth can be challenging when there are many components to factor in, but long-term investors must be able to understand how to assess the worth of a company before investing in ...

Forbes contributors publish independent expert analyses and insights. John Navin is a Colorado-based journalist who writes about stocks. When you subtract all of a company’s liabilities from all of ...