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

As a result of a lack of understanding the destructive nature of their implementation of the very destructive stable measuring unit assumpti...

There are three fundamentally different basic economic items in the economy: 1) monetary items 2) variable real value non-monetary items and...

The Framework, Par. 102 states that most companies choose a financial concept of capital to prepare their financial reports. An entity’s cap...

Geoffrey Whittington in his definitive work on inflation accounting in the beginning of the 1980´s, Inflation Accounting - An Introduction t...