Measurement

Objective

The objectives include to (a) issue amended IPSASs with revised requirements for measurement at initial recognition, subsequent measurement and measurement-related disclosure; (b) provide more detailed guidance on the implementation of replacement cost and cost of fulfillment and the circumstances under which these measurement bases will be used; and (c) address transaction costs, including the specific issue of the capitalizing or expensing of borrowing costs. 

PROJECT CONTACT

TASK FORCE

  • David Watkins (Chair)
  • Stuart Barr
  • Francesco Capalbo
  • Takeo Fukiya
  • Aracelly Mendez
  • David Tretton

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