Global Standards for the world economy

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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.