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Tuesday, 21 June 2011

CIPPA increases a company’s net asset value

CIPPA increases a company’s net asset value over time as compared to carrying on with implementing the very erosive stable measuring unit assumption as it forms part of the Historical Cost Accounting model. The stable measuring unit assumption is never implemented under CIPPA.

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Nicolaas Smith

Copyright (c) 2005-2011 Nicolaas J Smith. All rights reserved. No reproduction without permission.