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
Project Stages
Board Deliberations
March 2017 June 2017 September 2017 December 2017 March 2018 June 2018 September 2018 December 2018 March 2019
Board Papers
March 2017 June 2017 September 2017 December 2017 March 2018 June 2018 September 2018 December 2018 March 2019
Board Minutes
March 2017 June 2017 September 2017 December 2017 March 2018 June 2018 September 2018 December 2018 March 2019
Other
March 2017 Presentation June 2017 Presentation September 2017 Presentation December 2017 Presentation March 2018 Presentation June 2018 Presentation September 2018 Presentation December 2018 Presentation March 2019 Presentation
CAG Papers
June 2017 June 2017 CAG Presentation June 2017 CAG Minutes December 2018 December 2018 CAG Presentation December 2018 CAG Minutes
