Capital Maintenance in Units of Constant Purchasing Power in terms of the Daily CPI: Severe Hyperinflation: Second submission: Nicolaas Smith Comment Letter: IASB Exposure Draft

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"The research that you propose would indeed be of great interest to countries experiencing high inflation rates."

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DAVID MOSSO Vice Chairman (Retired) at the Financial Accounting Standards Board (1978-1987). Chairman at the US Federal Accounting Standards Advisory Board (1997-2006)

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"Theoretically I totally agree with you."

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"There is much to be gained from moving away from reporting on the basis Financial Capital Maintenance in Nominal Monetary Units."

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Daily CPI

1. Argentina Daily CPI - CER (Coeficiente de Estabilización de Referencia)

Click in sequence: "Estadísticas e Indicadores"

"Monetarias y Financieras"
"Descarga de paquetes estandarizados de series estadísticas":

At the bottom of the page you will see: "Coeficiente de estabilización de referencia (CER), serie diaria", then choose a year and open the excel file.

2. Chile - UF: Daily Unidad de Fomento Index. Not a Daily CPI, but a monetized daily indexed unit of account.

3. Colombia - Real Value Unit A Monetized Daily Indexed Unit of Account

4. Denmark Inflation-Linked Bonds

5. Eurozone Daily CPI Click on "Download historical data"

6. France Daily CPI Click on "Download historical data"

7. Germany Daily Reference Index

8. Iceland - Daily CPI

8. Iceland- CPIs - including Daily CPI

9. Ireland Inflation-Linked Bonds

10. Italy Inflation-Linked Bonds

11. Japan - Daily CPI

12. Mexico - Unidad de Inversion Click on UDI and then select Export to HTML