The measurement basis used in financial reporting is primarily historical cost However in measurement for financial reporting there has been a change from use of pure historical cost towards use of current values and recently greater use of fair value specifically Therefore many controversy in the accounting area surrounds the question of measurement for financial reporting In this study we have aimed at examining in turn about measurement for financial reporting: i The importance aim and scope of measurement ii The classification of the measurement bases and the units used in measurement iii The measurement approaches iv The causes of changes in the measurement bases used in financial reporting v The criteria used to choose the measurement bases and vi The issues experienced in measurement Key Words: Measurement Valuation Measurement for Financial Reporting
the measurements used in financial reporting is primarily historical cost however in measurement for financial reporting there has been a change from use of pure cost towards use of current values and recently greater use of fair value especially therefore controversy in the accunting area surrunds the question of measurement for financial reporting ın this study we have students at examining in turn abut measurement for financial reporting i the importance aim and scope of measurement ii the classification of the measurement of the measurement and the units used in measurement of measurement iii measurement of the logic of errors in the measurement of the formatting of the financial reports in the formattings of the formattings of the formatting of the vsays of the formatting in the formatting in the formatting in the formatting of the formatting of the formatting in the formatting of the formatting of the financial reports and reports used in the positive reports in the formatting in formatting to measurement of the positive reports in the formatting and reports in the positive reports in the positive reports and reports of the formatting in the formatting in the formatting in the formatting in the formatting in the formatting in formatting in cuse in the formatting in the formatting of the positive
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