Welcome to the website of the IFRS Foundation and the IASB

Monday 29 August 2016

Banner graphic

Publications


Investor Perspective - Taking a measured approach

 29 September 2015


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

Click here for the article and here for more information about the IASB’s investor activities.

The Conceptual Framework Exposure Draft is available here. It is open for comment until 25 November 2015.