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Measurement

IFRS 9 – looking forward to the single approach!

October 24th, 2012    •  by admin    •   Financial Instruments, IFRS, MSCM Blog, Measurement   •   Comments Off

by John Hughes I don’t know if it’s just me, but I find the layout of new IFRS 9 Financial Instruments exceptionally confusing – the few times I’ve tried to read it, I find myself going round in a seemingly … Continue reading →...

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More on the measurement framework, conservatively speaking

August 13th, 2012    •  by admin    •   IFRS, MSCM Blog, Measurement   •   Comments Off

by John Hughes Alex Milburn has followed up his initial blog posts on his research paper Toward a Measurement Framework for Financial Reporting by Profit-Oriented Entities by considering the concept of conservatism and its role, if any, in such a … Continue reading →...

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Reconsidering the measurement framework – first shot in the long game?

July 8th, 2012    •  by william.miller    •   IFRS, MSCM Blog, Measurement   •   Comments Off

by John Hughes The CICA has issued a research paper Toward a Measurement Framework for Financial Reporting by Profit-Oriented Entities, written by the semi-legendary Alex Milburn, whom I’ve mentioned several times on this site in the past. They’re requesting comments … Continue reading →...

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