ASSET MEASUREMENT

por keivynkevo
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1.1. Abstract\nThis essay examined a statement made by Deegan (2012) when he said that “Conceptually, you might have thought that all assets should be measured in the same way, for example, at fair value or at cost, but this is not the case as measurement rules vary depending upon the type of asset in question” (p. 141).\nThis statement was examined in the essay to find the meaning of the phrase and to establish other alternatives measures of assets. This essay was specific to Australia and the Australian accounting standard board regulation were used to examine how Maca a construction company in Australia listed in the ASX had complied with their regulations.\nWhen the standards were compared to the company’s annual report for the year 2014, the result revealed that the companies followed the strict layout of the regulations in creating their books of accounts.\n

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Oduor Khamati is a Top-Rated Qualified Kenyan Barrister and Multi-Jurisdictional Lawyer bringing extensive in-house counsel and law firm experience in a wide variety of disciplines, with an emphasis in Contract & Corporate Law. He has more than seven years of experience demonstrated working in the legal services industry, corporate setting and law firms. His experiences have allowed him to work with clients across both local and international borders, assisting start-ups, established companies and individuals. She is skilled in the areas of: (i) Formation of Corporations and Businesses, Corporate and Business Advisory, Corporate Governance, Tech and Information Technology, Legal Research, Legal Compliance and Corporate Law; (ii) Law of Contracts including, Contract Review, Contract Management, Contract Negotiation, Drafting Contracts and Legal Documents i.e., reviewing, editing, implementation, restructuring, and general advisory work; (iii) IT and Technology Law which includes software licenses, AI-related agreements, Software and Website Terms and Conditions; (iv) IP Law and Entertainment Law includes contract intellectual property contracts and licensing agreements.

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