Measurement bases for financial accounting: measurement on initial recognition : comments to be submitted by 19 May 2006
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
London
International Accounting Standards Board
2005
|
| Edition: | Condensed version |
| Series: | Discussion paper
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 69 S. |
| ISBN: | 1904230962 9781904230960 |
Staff View
MARC
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Record in the Search Index
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| adam_text | Measurement Bases for Financial Accounting — Measurement on initial Recognition
Contents
pages
SUMMARY 7-10
INVITATION TO COMMENT 11-16
paragraphs
1 — PURPOSE OF PROJECT AND SCOPE 1-8
Purpose 1-2
Scope 3
Recognition and Measurement Interdependences 4-6
Relationship to Re-measurement 7
Analytical Approach 8
Other Items Covered in the Main Paper
2 — CRITERIA FOR EVALUATION 9-29
Key Aspects of Conceptual Frameworks 10-21
Objectives of Financial Reporting 10-11
Qualitative Characteristics 12-18
Relevance 12-14
Predictive Value 13
Feedback Value 14
Reliability 15-16
Comparability 17
Understandability 18
Economic Purposes and Their Embodiment in Assets and Liabilities 19-20
Cost/Benefit Constraints 21
Limitations of Framework Concepts 22
External Chanaes and Developments 23-29
Other Items Covered in the Main Paper
O Copyright IASCF
Discussion Paper — condensed version November 2005
3 — POSSIBLE BASES FOR MEASUREMENT ON INITIAL
RECOGNITION 30-51
Defining Initial Recognition 30-32
Possible Bases of Measurement on Initial Recognition 33-51
4 — GENERAL CONCEPTUAL ANALYSIS — MARKET
VERSUS ENTITY-SPECIFIC MEASUREMENT
OBJECTIVES 52-61
Approach to Conceptual Analysis 52
Market Versus Entity-Specific Measurement Objectives 53-61
Market Value Measurement Objective 54-56
Entity-Specific Measurement Objectives 57-58
Comparing Market and Entity-Specific Objectives 59-61
Other Items Covered in the Main Paper
5 — GENERAL CONCEPTUAL ANALYSIS —
VALUE-AFFECTING PROPERTIES AND MARKET
SOURCES 62-87
Defining the Asset or Liability to be Measured on Initial
Recognition 64-73
Value-Affecting Properties 64-65
The Unit of Account 66-73
Portfolio Creation 67-70
Level of Aggregation 71 -73
Determining the Appropriate Market(s) 74-82
Entry and Exit Markets and Related Issues 75-82
Markets in Which an Entity Buys Wholesale and Sells
Retail 77
Large Blocks and Volume Effects 78
Warranty Liabilities and Similar Performance
Obligations 79-82
Other Market-Related Considerations 83-85
Information Asymmetry 83
Bid-Asked Spreads 84
Market Accessibility and Related Issues 85
© Copyright IASCF
Measurement Bases for Financial Accounting — Measurement on Initial Recognition
Transaction Costs 86-87
Other Items Covered in the Main Paper
6 — GENERAL CONCEPTUAL ANALYSIS — RELIABILITY 88-100
Defining Reliability 88-100
Estimation Uncertainty 91-93
Economic Indeterminacy 94-96
Disclosure 97-100
Other Items Covered in the Main Paper
7 — ANALYSIS OF ALTERNATIVE MEASUREMENT BASES 101-180
Fair Value 102-118
Relevance 102
Reliability Limitations 103-118
Market Prices 105-114
Valuation Models and Techniques 115-118
Evaluation of Other Possible Measurement Bases on Initial Recognition 119-178
Historical Cost 120-137
Relevance 121-127
Nature of Historical Cost 121
An Entity-Specific Measurement 122
The Cost-Revenue Matching Objective 123-125
Decision Usefulness 126-127
Historical Cost as a Substitute for Fair Value on Initial Recognition 128-137
Reliability Limitations 129-137
Current Cost — Reproduction Cost and Replacement Cost 138-154
Relevance 138-147
Reproduction Cost 139-140
Reolacement Cost 141-147
© Copyright IASCF
Discussion Paper — condensed version November 2005
Current Cost as a Substitute for Fair Value on Initial
Recognition 148-154
Relevance 148-150
Reliability Limitations 151-154
Net Realizable Value 155-161
Relevance 155-158
Comparison with Fair Value 156-158
Net Realizable Value as a Substitute for Fair Value on Initial Recognition 159-161
Value in Use 162-169
Relevance 162-165
Market Expectations 163
Entity-Specific Expectations 164-165
Value in Use as a Substitute for Fair Value on Initial Recognition 166-169
Deprival Value 170-178
Relevance 172-175
Deprival Value as a Substitute for Fair Value on Initial Recognition 176-178
asurement Date on Initial Recognition — Additional isiderations 179-180
Other Items Covered in the Main Paper
8 — A SYNTHESIS AND SOME CONSEQUENTIAL
RECOMMENDATIONS
A Proposed Measurement Hierarchy on Initial Recognition
Estimates of Fair Value — Levels 1 and 2
Substitutes for Fair Value — Levels 3 and 4
Non-Recognition — The Only Option When the
Conditions of Levels 1-4 Cannot be Met
Future Research
Other Items Covered in the Main Paper
181-189
181-188
182
183-187
188
189
|
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| indexdate | 2024-07-09T22:09:13Z |
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| isbn | 1904230962 9781904230960 |
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| publishDate | 2005 |
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| series2 | Discussion paper |
| spelling | Measurement bases for financial accounting measurement on initial recognition : comments to be submitted by 19 May 2006 prepared by staff of the Canadian Accounting Standards Board Condensed version London International Accounting Standards Board 2005 69 S. txt rdacontent n rdamedia nc rdacarrier Discussion paper Assets (Accounting) / Evaluation Liabilities (Accounting) / Evaluation Canadian Institute of Chartered Accountants Accounting Standards Board Sonstige (DE-588)5086467-1 oth International Accounting Standards Board Sonstige (DE-588)3050910-5 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018885960&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Measurement bases for financial accounting measurement on initial recognition : comments to be submitted by 19 May 2006 Assets (Accounting) / Evaluation Liabilities (Accounting) / Evaluation |
| title | Measurement bases for financial accounting measurement on initial recognition : comments to be submitted by 19 May 2006 |
| title_auth | Measurement bases for financial accounting measurement on initial recognition : comments to be submitted by 19 May 2006 |
| title_exact_search | Measurement bases for financial accounting measurement on initial recognition : comments to be submitted by 19 May 2006 |
| title_full | Measurement bases for financial accounting measurement on initial recognition : comments to be submitted by 19 May 2006 prepared by staff of the Canadian Accounting Standards Board |
| title_fullStr | Measurement bases for financial accounting measurement on initial recognition : comments to be submitted by 19 May 2006 prepared by staff of the Canadian Accounting Standards Board |
| title_full_unstemmed | Measurement bases for financial accounting measurement on initial recognition : comments to be submitted by 19 May 2006 prepared by staff of the Canadian Accounting Standards Board |
| title_short | Measurement bases for financial accounting |
| title_sort | measurement bases for financial accounting measurement on initial recognition comments to be submitted by 19 may 2006 |
| title_sub | measurement on initial recognition : comments to be submitted by 19 May 2006 |
| topic | Assets (Accounting) / Evaluation Liabilities (Accounting) / Evaluation |
| topic_facet | Assets (Accounting) / Evaluation Liabilities (Accounting) / Evaluation |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018885960&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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