Submitter Nicolaas Smith
Organization Constant Item Purchasing Power Accounting
Date 19th December, 2011
30 Cannon Street
London EC4M 6XH
Framework (1989), Par 104 (a). Constant Item Purchasing Power Accounting automatically
maintains the constant purchasing power of capital constant for an indefinite period of
time in all entities that at least break even in real value at all levels of inflation and deflation –
This comment letter is published HERE on the IFRS.org website.
Appendix – Response to the Agenda Consultation 2011
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