Chapter 4 of ASBJ's Discussion Paper addresses recognition and measurement of financial statements.It generally explay when an element of financial statements should be recognized, and identifies various measurement attributes that are used in current practice.
Recognition criteria is described based on the analyis for what is a trigger for recognition.
Measurement attributes are more widely identified than in FASB/IASB conceptual framework.
You may be interested in the document. Download Discussion Paper (tentative translation version) at:
http://www.asb.or.jp/html_e/asbj/begriff/ConceptualFramework200612.pdf.
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