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Thursday 18 September 2014

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Conceptual Framework


 

Round-table discussions


 

The IASB and FASB held round-table discussions on measurement, in conjunction with their joint Conceptual Framework project, in three locations during January and February 2007:

Read a  summary of comments made by round-table participants [PDF].

Objectives

 

The objectives of these roundtables were:

  • To hear the views of representative IASB and FASB constituents on measurement early in the measurement phase of the Conceptual Framework project.
  • To discuss whether the list of measurement issues identified in the plan for the measurement phase of the Conceptual Framework project is appropriate and substantially complete.
  • To discuss whether the initial inventory of potential measurement bases prepared by the project staff and the terminology associated with that inventory is substantially complete and understandable.

Backgroun materia;

    * Editors - Claudio Borio, William Curt Hunter, George G. Kaufman and Kostas Tsatsaronis