Take a piece of paper having two wide columns. Head the left-hand column ‘My thoughts on measurement in accounting’ and head the right-hand column ‘What the book tells me about measurement’. Fill in both columns and then exchange your paper with a fellow student. Discuss with each other any similarities and differences in the left-hand column and relate these to your personal views and prior experience. Discuss with each other any similarities and differences in the right-hand column and evaluate the extent to which different people see books differently. Finally, discuss with each other the extent to which reading this section has changed your views on measurement as a subject in accounting