Measuring assets and liabilities: investment professionals' views

PwC interviewed more than 50 professional investors around the world about their use of the balance sheet in their analysis of companies’ performance. What information do users expect to derive from the balance sheet as they assess a company’s financial performance? And, accordingly, how should assets and liabilities be measured in this statement?

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 or order hard copies

Measuring assets and liabilities – investment professionals' views