Zusammenfassung der Ressource
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Definitions of Measurement in CF
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Measurement is the process of quantifying, in monetary terms, information about an entity’s assets, liabilities, equity, income and expenses.
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A measure is the result of measuring an asset, a liability, equity or an item of income or expense on a specified measurement basis.
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A measurement basis is an identified feature of an item being measured (for example, historical cost, fair value or fulfilment value).
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Applying a measurement basis to an asset or a liability creates a measure for that asset or liability and for any related income or expense.
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using information derived from the transaction or event that created them
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do not reflect changes in prices
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do reflect changes such as the consumption or impairment
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Give the definition historical cost?
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using information derived from the transaction or event that created them
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do not reflect changes in prices
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do reflect changes such as the consumption or impairment
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using information that is updated to reflect conditions at the measurement date
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current values capture any positive or negative changes
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Give the definition current value?
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using information that is updated to reflect conditions at the measurement date
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current values capture any positive or negative changes
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in estimates of cash flows and other factors
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value in use for assets and fulfilment value for iabilities
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Current value measurement bases include?
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fair value
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value in use for assets and fulfilment value for liabilities
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significant downward adjustment of Recoverable Amount
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downward adjustment of Recoverable Amount
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What is the difference in historical cost-based values vis-ávis fair value-based values with regards to financial
reporting?
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Boekwaarde neemt naarmate de tijde verstrekt af doormiddel van afschrijving of impairment.
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Fair value wordt gemuteerd gebaseerd op de marktprijs die geldig is op de balansdatum. Fair value kan dalen of stijgen.
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Fair value is betrouwbaarder dan historische kostprijs