Let's make the past always not better than the future
So people might make 2 kinds of Balance sheets:Sustainable / Eternal balance sheet... (Everything's valued at risk free rate) (rather a kind of historical balance sheet)And the other one is an "as at" balance sheet, which is at market value balance sheet.
This "Eternal Balance sheet" has more personal and unique value in it. An asset might worth so little at the market, but for this particular company, this particular asset is so valuable. If this company has helped a lot of people, some might buy the particular asset at the "historical" price, for personal reasons.
It could also be done like this:1 Balance sheet, "Eternal" based (Using current risk free rate for values), but with contra accounts or additional accounts that adjust for market value. On the Equity side there would be an account for "overall market difference".
Another questionable mindset is to think that the performance of the company is their revenue. So if you help people and, others won't acknowledge you, then you're not performing?The performance of the company is the help they've provided. And deeds are reflected through costs.Ofcourse, some deeds could be done with less costs. The scarcity of the world is not of time nor energy nor money but of mutual solutions. However, revenue really is not always smart, it's not always good, it's not always sustainable for the community. Profit therefore is not really the company's performance, since high profit made from causing harm is not really a favorable performance. Performance increases as one's completed acts that supports interactions after interactions after interactions forever. And high performance should be rewarded. What makes us richer (in terms of love) are assets that have enabled us to help. And we help ourselves by worrying about other people, worrying about ourselves only is not productive. So things that's consumed for spoiling ourselves or others, are not high performance material.When companies could help others to increase their willingness and ability to help others to increase their willingess and ability to help others and so on... Then I'd categorize that the company has performed.