Please choose between the following three options for navigation.
A market value-based theory of financial reporting measurement is proposed and presented as a call for further study and discussion among accountants.
Get your downloadable electronic copy.
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:
May 28, 2018
The rapidly evolving pace of technology is changing how we do business. Come together with technology investment decision-makers to develop strategic solutions and explore what the future holds.
October 1, 2018
The ONE is Canada’s must-attend, multi-track CPA event of the year. Stay at the top of your game with future-focused sessions, thought-provoking keynotes, prime networking opportunities and a first-class exhibition floor.
This event has multiple dates and locations. See event details for more information.
Attend the Public Sector Accounting Discussion Group meeting in-person or virtually via livestream. Virtual observers will be able to see and hear the discussion in real time along with those attending in person.