News Is Framed on the Basis of Three News Values

question 20

Short Answer

News is framed on the basis of three news values criteria. Describe and explain these three news values.

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Definitions:

Basic Earnings Per Share

A measure of a company's profitability that is calculated by dividing net income by the average number of common shares outstanding during a period.

Stockholders' Equity Disclosures

Information provided to shareholders about the equity portion of the balance sheet, detailing components like common stock and retained earnings.

GAAP

Generally Accepted Accounting Principles (GAAP) are a collection of commonly-followed accounting rules and standards for financial reporting and auditing in the U.S.

IFRS

International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board that aims to ensure consistency and transparency in financial reporting globally.