Capital Maintenance in Units of Constant Purchasing Power in terms of the Daily CPI: Net monetary gains and losses authorized in IFRS during low inflation and deflation

Showing posts with label Net monetary gains and losses authorized in IFRS during low inflation and deflation. Show all posts

Showing posts with label Net monetary gains and losses authorized in IFRS during low inflation and deflation. Show all posts

Tuesday 5 April 2011

Net monetary gains and losses authorized in IFRS during low inflation and deflation

Entities with net monetary item assets (weighted average of monetary item assets greater than weighted average of monetary item liabilities)...