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IASB issues 'Investor Perspectives' on measurement

  • IASB (International Accounting Standards Board) (blue) Image

28 Sep 2015

The IASB has released a new edition in its 'Investor Perspectives' series. In this edition, IASB member Steve Cooper discusses the proposals on measurement in the Conceptual Framework project.

On 28 May 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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