Since the net assets figure is the total value of everything the company owns at a given time, it makes quite a good approximation of how big they are. Have a look at the worksheet on net assets for some exercises on this. Step 3 - Balancing it up The figure for shareholder s equity is the figure on the balance sheet that balances. It should be the same as the figure for net assets . Permission is granted for use for academic purposes only.
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