DACC.2017.004

Alternative measurement accounting under conceptual framework

Luqman Mohamad Saeed

luqman.saed@cihanuniversity.edu.iq

Abstract- under measurement principle, we have a" mixed-attribute" system that per,its the use of various measurement bases. the most commonly used measurement are based on historical cost and fair value. Here we discuss each.

Keywords- measurement conceptual framework, historical cost, fair value, present value, replacement cost, current cost

Date: 18/12/2017

Place: Department of Accounting