Measurement

1. Financial reporting - assets and liabilities.

In financial reporting, measurement is a process to determine the amounts at which assets and liabilities are incorporated into a balance sheet.

For example, the depreciated historical cost of a tangible fixed asset.

Measurement may include valuation or revaluation, but measurement is broader concept.

2.

More generally, any process leading to a quantified evaluation.

See also

• Amortised cost
• Assets
• Carrying value
• Depreciation
• Financial reporting
• Historical cost accounting
• Liabilities
• Market price
• Market value
• Measurement uncertainty
• Price
• Tangible asset
• Valuation
• Value
• Value driver