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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:
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