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IASB issues 'Investor Perspectives' on measurement

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Sep 28, 2015

On September 28, 2015, the International Accounting Standards Board (IASB) released a new edition of its "Investor Perspectives" series. In this edition, the IASB member, Steve Cooper, discusses the proposals on measurement in the Conceptual Framework project.

On May 28, 2015, the IASB issued an exposure draft on the conceptual framework, which includes a more extensive measurement section, describing the different measurement methods and considerations for applying these methods. In this edition, Mr. Cooper discusses five "key questions" related to selecting a measurement method.

For more information, see the September 2015 edition of the Investor Perspectives newsletter on the IASB’s website.

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