The most popular Functional Size Measurement methods, namely IFPUG Function Point Analysis and the COSMIC method, adopt a concept of “functionality” that is based mainly on the data involved in functions and data movements. Neither of the mentioned methods takes directly into consideration the amount of data processing involved in a process. Functional size measures are often used as a basis for estimating the effort required for software development, and it is known that development effort does depend on the amount of data processing code to be written. Thus, it is interesting to investigate to what extent the most popular functional size measures represent the functional processing features of requirements and, consequently, the amount of...