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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:
December 8, 2017
Sustainability and corporate reporting; the pursuit of knowledge development, advancement, and sharing has existed from the early establishment of the accounting profession — and continues to grow as CPAs champion research and innovation.
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February 28, 2018
Sustainability is an increasingly important issue for business, communities and the world. Learn how embracing sustainability can help organizations not only contribute to society but also become more profitable and successful in the long term.