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
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