NPI Concepts: Re-discovering Measurement

The core ideas that underlie the NPI are described in Re-discovering Measurement, the initial discussion paper published by the NPI.

• Read the Executive Summary online;
• Read the full Re-discovering Measurement discussion paper online.
• Download Re-discovering Measurement as a pdf file;
• Provide feedback on Re-discovering Measurement;
• Read the online abstract from Principles of Assurance: Fundamental Theoretical Issues related to Assurance in Assurance Engagements, published by the Fédération des Experts Comptables Européens (FEE) in April 2003;
• Download excerpts from the FEE paper as a pdf file that provide background on relevant information, measurement, and accounting theory and concepts.

We are grateful to FEE, and to the FEE paper's principal author, Wolfgang Boehm of IDW, for granting us permission to make available the above abstract and excerpt.