A Synthesis of Three Commentaries on Measurement and Performance Reporting
总结并比较了三篇关于计量与业绩报告的新观点，分别关注经常性与非经常性业务、区分业务类型以及双重计量方法，并指出需要学术研究来评估这些变革的成本与收益。
SYNOPSIS: The issues of measurement and performance reporting have presented particularly difficult challenges to standard setters for years and, in the process, have generated much discussion among academics, preparers, and financial statement users. In this commentary, we summarize and compare three new perspectives on these two issues: Linsmeier (2016), who suggests that standard setters focus on recurring versus non-recurring operations; Marshall and Lennard (2016), who suggest distinguishing among business types; and Nishikawa, Kamiya, and Kawanishi (2016), who suggest using a dual measurement approach. In discussing these three proposals, we also identify areas where academic research is needed to provide evidence on the costs and/or benefits of the proposed changes.