Assignment questions
Define and discuss the meaning of the term ?measurement?.
Define and explain the three types of measurement. Which of these types of measurement best describes ?measurement? in accounting? Provide examples to support your answer.
How many different accounting measures can you identify from the financial statements of your chosen company? Provide a table that shows each of the items being measured grouped into each measurement basis. For example, which items are measured at historic cost, fair value etc. Be sure to define and discuss each of the measurement bases.
Based on the data you have collected from your company?s annual report, draw a conclusion about the extent to which contemporary accounting practices can be considered to be ?measurement?.
What are the views of academics and practitioners on the application of ?fair value? measurement in contemporary financial statements? Identify at least five published articles (academic and/or practitioner focused) that have been published since 2000 and are not included in the materials for this unit to answer this question.
Based on your analysis of the literature and of the financial statements for your company, draw a conclusion about the use of fair value in financial statements. Justify your conclusion.

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