The market value of a listed company is not put into its balance sheet because: (a) Market

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The market value of a listed company is not put into its balance sheet because:

(a) Market value goes up and down over time.

(b) Buyers of shares generally only buy a few shares.

(c) Readers of financial statements are trying to assess future value of shares not the present value.

(d) Market value is not known until the balance sheet date.

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