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Important issues for social-responsibility reporting about which there is still limited consensus include: a. whether or not modified historical cost is an appropriate measurement model.
Important issues for social-responsibility reporting about which there is still limited consensus include:
a.
whether or not modified historical cost is an appropriate measurement model.
b.
who should bear the cost of reporting.
c.
whether or not independent verification is appropriate.
d.
what the qualitative characteristics of this type of reporting should be.
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