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A market value-based theory of financial reporting measurement is proposed and presented as a call for further study and discussion among accountants.
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Multiple theories for financial reporting measurement have emerged over the years, but there has not been a lot of informed debate on how these consider market pricing theories and evidence. Our paper proposes an approach in which current market value plays a critical role in financial reporting measurement for for-profit organizations.
With this comprehensive document, you will learn about the fundamental principles and dimensions of one market value-driven theory of financial reporting measurement, including:
Based on the premise that businesses transform market input values into market output values, this current market value theory features six main principles that deal with the following areas:
By reviewing this document, you will:
It’s said that a crisis brings out the best in people and, in most cases, that’s true. But there is a dark side to tough times, as fraudsters prey on people who are uncertain and looking for easy answers.
March 18, 2020
The federal government’s actions and fiscal support to address the widespread and devastating economic fallout of the COVID-19 pandemic are welcomed by Chartered Professional Accountants of Canada (CPA Canada).
April 2, 2020
Listen to this special edition Practitioner’s Pulse webinar where we answer some frequently asked questions around practice management issues and some key financial reporting and auditing implications of COVID-19.