TAK: Accounting Measurement System

- agreement buyer and seller - appraisal


 * historical cost
 * current value
 * fair value
 * value in use
 * current cost

both are similiar, because both are recorded at the same date.

current cost=> klo beli lagi, harga berapa (similiar godfrey and conceptual framework) exit price=> berapa harga klo dijual

measurement data => bisa bebas menyesuaikan pengukuran dilakukan kapan transaction date => hanya satu saat transaksi

what measurement basis is currently uses in current financial statements