Global Standards for the world economy

Sunday 30 April 2017

Banner graphic

Work plan for IFRSs

Measurement objectives


A Discussion Paper was published that analyses possible bases for measuring assets and liabilities on initial recognition on 17 November 2005. This paper was prepared by staff of the  Canadian Accounting Standards Board (AcSB).

The comment period closed on 19 May 2006. The feedback from this discussion paper now provides input to the joint IASB/FASB Conceptual Framework project.

Related information

Project contacts

Wayne Upton
Director of Research