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Thursday 5 January 2012

Monetary items as per IAS 21 and CIPPA

Monetary items as per IAS 21 and CIPPA

Updated on 4 July 2013

IAS 21 defines monetary items as follows: "Monetary items are units of currency held and assets and liabilities to be received or paid in a fixed or determinable number of units of currency."

Here follows the correct definition of monetary items:

Monetary items constitute the money supply.

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Nicolaas Smith

Copyright (c) 2005-2012 Nicolaas J Smith. All rights reserved. No reproduction without permission.

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