Measurement Objectives

A Discussion Paper was published that analyses possible bases for measuring assets and liabilities on initial recognition on 17 November 2005. This paper was prepared by staff of the Canadian Accounting Standards Board (AcSB).

The comment period closed on 19 May 2006. The feedback from this discussion paper now provides input to the joint IASB/FASB Conceptual Framework project.

• Read the Discussion Paper and comment letters.
• Read the summaries of the discussions we made at the public meetings.