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