Measurement is the process of quantifying, in monetary terms, information
about an entity’s assets, liabilities, equity, income and expenses. A measure is
the result of measuring an asset, a liability, equity or an item of income or
expense on a specified measurement basis. A measurement basis is an identified
feature of an item being measured (for example, historical cost, fair value or
fulfilment value). Applying a measurement basis to an asset or a liability creates
a measure for that asset or liability and for any related income or expense.
Paragraphs 6.78–6.80 discuss the measurement of equity.


fulfilment value provides information about the present value of the estimated cash flows to fulfil a liability
求助这两段英文什么意思？