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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:
October 23, 2019
Stay up to date on critical indirect tax issues and network with other indirect tax professionals at Canada’s largest and longest-running indirect tax event.
October 28, 2019
If you’re a senior financial professional in the public sector or work for a not-for-profit that follows PSAB standards, this annual event in the nation’s capital is the place to be.
November 7, 2019
Join CPA Canada’s Financial Literacy Program in Ottawa, our nation’s capital, as we look at the trends changing the economic landscape and how they will affect how Canadians manage their money.