IASB Investor perspective: ‘Taking a measured approach’

The question of how best to measure an asset or liability (cost versus current value) always provokes a heated debate. In this article Steve Cooper, a member of the IASB, explains the IASB’s proposals on measurement that are part of the Conceptual Framework project.

In particular, Cooper discusses the factors that the IASB should consider when selecting a measurement method.

Click here for the article

http://www.ifrs.org/Investor-resources/Investor-perspectives-2/Documents/Investor-Perspectives_Taking-a-measured-approach.pdf

 

Advertisements

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s