IASB-FASB round-tables on measurement

  • IASB FASB (combined) Image

03 Nov 2006

The IASB and FASB will hold round-table discussions on Measurement in conjunction with their joint Conceptual Framework project in three locations during January and February 2007.

The objectives of these round-tables are: 
  • To hear constituents' views 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
 Unlike other round-tables, these measurement round-tables are not based on a due-process document for which public comment has been invited. Participants will be selected from those who register their interest with the IASB or FASB so as to provide a broad representation of constituent groups. No background material will be provided to participants in relation to the first objective above. Limited background material and a small number of discussion questions will be prepared to support the second and third objectives. These materials will be distributed to participants and made available on the IASB and FASB websites by the end of November 2006.

The IASB-FASB Measurement Round-Tables:

  • Hong Kong, PRC: Tuesday, 16 January 2007: Session 1: 13.00h - 16.00h Wednesday, 17 January 2007: Session 2: 09.00h - 12.00h At the Hong Kong Institute of CPAs, 37th Floor, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong
  • London, UK: Monday, 29 January 2007: Session 1: 09.00h - 12.00h, Session 2: 13.30h - 16.30h Crowne Plaza London the City Hotel, 19 New Bridge Street, London EC4V 6DB
  • Norwalk, CT USA: Thursday, 1 February 2007: Session 1: 09.00h - 12.00h, Session 2: 13.30h - 16.30h At the FASB's offices, 401 Merritt 7, Norwalk, Connecticut 06856-5116 USA

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