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Tuesday, 3 September 2013

Applicability of the concept of financial capital maintenance defined in constant purchasing power units

IFRS INTERPRETATIONS COMMITTEE MEETING

10–11 September 2013 


STAFF PAPER 


Agenda ref 12


PROJECT 


IAS 29 Financial Reporting in Hyperinflationary Economies


PAPER TOPIC 


Applicability of the concept of financial capital maintenance defined in constant purchasing power units


Agenda Reference Inquiry Submitter: Nicolaas Smith

See also: Timeline for Acceptability of IAS 29