... adjustment, £ 1170 , the current cost profit attributable toshareholders, and in this case the dividend, would be £880, thus reducing the assets to £10 170 and the current cost reserve to £ 1170 . These ... ––Distributable change in financial wealth xless Distributions x –xNew share capital x –Change in financial wealth £x –Movement in market capitalisation £xx–––– 17 MCRV predates the issue ... market8See R.J. Chambers, Accounting, Evaluation and Economic Behaviour, Prentice-Hall, Englewood Cliffs, N.J., 1966;R.J. Chambers, ‘Second Thoughts on Continuously Contemporary Accounting , Abacus,...