I have always thought that GAP accounting is just a bunch of lies.
I would like to see every publicly traded corporation use actual cashflow analysis to identify and control the cashflow through a company.
List the income statement for each month. Current and past months would be listed and the company's best guestimate for each month into the future, maybe 6 months or a year, would be listed also. Of course the future months would be explained as the best guess the company has so far. Total assets, profits, and the carryforward total assets for each month would be identified.
One could take the total assets and divide it by the number of shares of stock and whatta ya know, determine a price for each share of stock.
So instead of "blow your socks off" real numbers could be used even if they are a guess. The guesses for 6 months out would be pitiful, but it would be at least something with more definition and credibility. The guesses for 1 month out would be pretty good.