The numbers in the cells represent the ranking of the three alternatives as to the extent to which the measurement base
possesses the qualitative characteristic, with 1 (3) being the highest (lowest). When two bases are assessed as roughly
equivalent, the table presents them each with the same rank. By convention, the tabulated rank is 1 (3) if the equivalence
is for the top (bottom) rank. Qualitative characteristics of useful financial information are those in the Framework (FASB
2010; IASB 2010a). The assessment focuses on subsequent measurement of assets and liabilities; when an asset or
liability is initially recognized and measured, these three measurements often are the same. The assessment of
representational faithfulness, and its aspects, relating to unmodified historical cost (fair value) assumes the measurement
objective is cost (fair value).
The numbers in the cells represent the ranking of the three alternatives as to the extent to which the measurement basepossesses the qualitative characteristic, with 1 (3) being the highest (lowest). When two bases are assessed as roughlyequivalent, the table presents them each with the same rank. By convention, the tabulated rank is 1 (3) if the equivalenceis for the top (bottom) rank. Qualitative characteristics of useful financial information are those in the Framework (FASB2010; IASB 2010a). The assessment focuses on subsequent measurement of assets and liabilities; when an asset orliability is initially recognized and measured, these three measurements often are the same. The assessment ofrepresentational faithfulness, and its aspects, relating to unmodified historical cost (fair value) assumes the measurementobjective is cost (fair value).
การแปล กรุณารอสักครู่..