Scenic: Measurement Decisions


  • Terms and concepts:
    • Measurement decisions
    • Fair value
    • Value in use
    • Net realizable value
    • Adjusted historical cost
  • Company disclosures:
    • Southwest Airlines
    • Qantas
    • British Airways
  • Take-aways

Scenic Video: [57 min]


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Audio [mp3]


Additional Materials:

 Video slides [pdf]

Transcript [pdf]    Transcript [doc]    



Sources: Southwest Airlines Co., Qantas Airways Limited ABN, British Airways Plc, All brands and product names are trademarks of their respective owners.