?How is the book value per share calculated?
A. ?Book value per share = Common equity ÷ Total number of shares outstanding
B. ?Book value per share = Total shares issued × Per share par value
C. ?Book value per share = Current assets - Current liabilities
D. ?Book value per share = Total assets ÷ Total number of shares outstanding
E. ?Book value per share = Earnings available to common stockholders ÷ Total number of shares outstanding
Answer: A
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