Capital Maintenance in Units of Constant Purchasing Power in terms of the Daily CPI

Constant Item Purchasing Power Accounting (CIPPA) is the International Accounting Standards Board's basic accounting alternative authori...

1.0 Three basic economic items The economy consists of economic items and economic entities. Economic items have economic value. Accountants...

Constant Purchasing Power Accounting as defined in International Accounting Standard IAS 29 Financial Reporting in Hyperinflationary Econom...