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

It is not inflation doing the destroying as the IASB, the FASB and SA accountants mistakenly believe. It is SA accountants´ free choice of...

Accountants simply assume that changes in the real value or constant purchasing power of the functional currency (money) are not sufficientl...

The understanding of the difference between the generally accepted accounting practice whereby SA accountants unnecessarily, unknowingly and...

It was stated in 2008 that there is no doubt that inflation destroys the real value of monetary as well as non-monetary items that do not ma...