这些问题是特定的，影响度量的不同基础，这些基础对财务报告具有可用性，包括使用价值、可实现价值、公允价值、业务价值和历史成本。财务报告在术语计量方面的应用可能会误导人们对客观性和确定性的印象。如果使用精确的测量，这类信息是没有争议的和客观的(needle & Powers, 2013)。这是由北方之星资源有限公司，即使在其首席执行官的薪酬方面。财务报告计量的主体是一些抽象的概念，如净资产、收益等，其含义是不确定的。这就是为什么他们的测量总是有争议的原因。应该问的问题是，CEO的薪酬是如何确定的，北极星资源有限公司的盈利能力是否与他的薪酬和/或激励措施有关。
The problems are specific affecting the measurement’s different bases that has its availability to the financial reporting including value in use, realizable value, fair value, value to the business, and historical cost. The application of financial reporting in relation to term measurement can mislead impression of objectivity and certainty. If there is employment of accurate measurement, this sort of information is uncontroversial and objective (Needles & Powers, 2013). This is maintained by Northern Star Resources LTD even with respect to the compensation of its CEO. The subjects of financial reporting measurement are concepts that are abstract with meanings being uncertain such as, net assets and income. This is the reason why there is always controversy attached to their measurement. The question should be asked as to how the compensation of its CEO is determined and whether the profitability of Northern Star Resources LTD is linked to his remuneration and/or incentives.
The financial reporting’s of all measurement are represented in monetary terms. Therefore, it can be maintained that financial reporting is a measurement of value. However, there can be different meanings to the value (Weber & Stevenson, 1981). A specific asset can be valued at its market value, its replacement cost, and historical cost. It cannot be ascertained that one of the measurements is the asset’s only correct value. If the proper measurement is made with regards to each value, it will be correct on the basis of its use. The reference of the standard setters of the financial reporting to the assets and liabilities’ other attributes providing different values in the time measurement. In this sense, the market value, replacement cost, and historical cost are all attributes. The ambiguity that lies with the value can be considered as the justification behind the compensation of CEO as his value is not measurable and hence is ambiguous.
The considerations like these have special importance as the financial reporting measurement’s additional characteristics as double entry book keeping’s consequence (Lung, 2009). There is possibility of measuring one thing (like expense or income, liability, and assets) instead of measuring something different simultaneously (book keeping entry’s other side). At times, the characteristics of double entry can be leading to undesirable results. For instance, attempt in producing income’s prudent measurement can be leading to the measurement of asset or liability that seemingly don’t make sense or vice versa.