چکیده مقاله
Purpose: Fundamental Problem: Traditional balance sheets, titled at a specific point in time year/period end , merely chronicle events by aggregating heterogeneous values historical, current, and future creation dates failing to present a true picture of the entity's financial position Design/Methodology/Approach: To provide an accurate snapshot of the entity's financial position at year/period end and enable correct ratios between assets/liabilities, while reflecting cumulative temporal value adjustments in Other Comprehensive Income OCI , this system enhances shareholders' equity accuracy closer to current share value This enables precise information dissemination to shareholders and external users Findings: The Dynamic Temporal Value Measurement Adjustment System DTVMAS achieves this by introducing Current Value Measurement Adjustment Factors CVMAF It classifies assets acquired in the same year/period with identical nature using industry experts , converting fixed asset values to balance sheet date current values CVMAF is defined as: >1 for past periods inflation compensation , =1 for present,
کلیدواژهها
نویسندگان
Morteza Adibi
Member of the Iranian Association of Certified Public Accountants IACPA
شیوه ارجاع
Adibi, Morteza,1404,Dynamic Temporal Value Measurement Adjustment System (DTVMAS) - A Novel Paradigm for Resolving Temporal Heterogeneity in Balance Sheets,10th International Conference on New ideas in Management, Economics, Accounting and banking
ارائهشده در
مجموعه مقالات دهمین کنفرانس بین المللی ایده های نوین در مدیریت، اقتصاد، حسابداری و بانکداری30 مرداد 1404