The post-HC economy would be an economy in which the stable measuring unit assumption would be replaced with the Units of Constant Purchasing Power (UCPP) paradigm. The HC paradigm would be abandoned and no-one would ever assume money is perfectly stable during low and high inflation and deflation for the purpose of valuing some (not all) items in the economy as all economists, accountants and business people do during non-hyperinflationary periods in the current HC era.
HCA would be replaced with the Capital Maintenance in Units of Constant Purchasing Power (CMUCPP) in terms of the Daily CPI model in the post-HC economy.
CMUCPP was authorized in IFRS as an alternative to HCA during all levels of inflation and deflation in the original Framework (1989), Par. 104 (a) which stated:
"Financial capital maintenance can be measured in either nominal monetary units or units of constant purchasing power."
The above wording is maintained intact in International Financial Reporting Standards in the current Conceptual Framework (2010), Par. 4.59 (a).
The accounting model for the post-HC economy was thus authorized in 1989 in IFRS. It was also authorized in US GAAP and other national accounting standards during that time.
But, they were quick to state in public on their website for everyone to read that I would insult users of financial reports prepared during low inflation (you) if I were to suggest that they inflation-index, in terms of the Daily CPI, constant real value non-monetary items like issued share capital, all other items in shareholders´ equity, provisions, all items in the profit and loss account, salaries, wages, rents, pensions, taxes, trade debtors, trade creditors, all other non-monetary debtors, all other non-monetary creditors, etc. although it was authorized in IFRS and US GAAP in 1989.
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