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- W2493892441 abstract "This chapter asserts how the decision by the accounting profession to use a ‘mixed model’ creates a lot of uncertainty and confusion. The uncertainty arises because some entities show certain assets at cost while other entities may show the same assets at market value. The sophistication of financial instruments and the trend towards leveraged buyouts will of course mean that the old accounting rules will not be as effective at protecting creditors as they once were. The rules of corporate finance should prevail. If an entity makes profits that are not very volatile and predictable then high dividends, high gearing and a lower capital base are probably appropriate. The accounting standards, along with company law rules, constrain a company's ability to return money to shareholders. In broad terms, an entity can only pay money to its owners provided they are financed from accounting profits. The chief problem with the accounting standards in this area is that they are attempting to measure risk, so that instances where entities increase risk or exposure are treated differently from instances where entities are reducing risk." @default.
- W2493892441 created "2016-08-23" @default.
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- W2493892441 date "2012-01-02" @default.
- W2493892441 modified "2023-09-26" @default.
- W2493892441 title "Moving Towards Mark-to-Market Accounting" @default.
- W2493892441 doi "https://doi.org/10.1002/9781119206989.ch11" @default.
- W2493892441 hasPublicationYear "2012" @default.
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