February 2007
PricewaterhouseCoopers interviewed more than 50 professional investors around the world in late 2006 about their use of the balance sheet in their analysis of companies’ performance. The survey results, collated in
Measuring assets and liabilities: Investment professionals’ views contribute to a deeper understanding of attitudes and practices in the investment community
.
IASB chairman Sir David Tweedie called the research "an important contribution to the fair value debate [that] will be examined with interest by the IASB".
To find out more about professional investors’ views on measurements of value, download the PDF file.
