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J. Alex Milburn: Toward a Measurement Framework for Financial Reporting by Profit-oriented Entities

Published on: 15 Jun 2012

A research paper reasoned from fundamental premises about economic business purposes, financial reporting objectives, and the role of markets and market prices.

The paper envisages profit-oriented (business) entities as processes for transforming market input values into market output values. This leads to the conclusion that market values should be expected to play a critical role in financial reporting measurement theory.

Please click to download Toward a Measurement Framework for Financial Reporting by Profit-oriented Entities ( link to Canadian Institute of Chartered Accountants (CICA) website).

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