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(a) Identify the principal types of non-current (fixed) asset owned by your chosen company (depending on the company chosen, these may be intangibles or tangibles, or both – if there are many different types of non-current asset, restrict your report to the three most significant types of asset).
(b) Discuss the problems that your chosen company is likely to have to deal with in order to measure the fair value of the types of asset you have identified.
(c) Comment on whether the IASB’s approach to fair value measurement is actually practical for companies with non-current assets that are not actively traded on broad and deep markets.
