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August 31, 2024 4 min read Definitions

Continuously Contemporary Accounting: An Evolving Financial Perspective

Accounting Finance Accounting Method Financial Position Adaptability General Price Level Academic Interest

Continuously Contemporary Accounting (CoCoA) is a method that evaluates a company's financial position based on its adaptability to changing environments, recognizing general price level changes. Though favored by some academics, it has seen little interest from practitioners.

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