Capital Maintenance in Units of Constant Purchasing Power in terms of the Daily CPI
A negative interest rate is impossible under CMUCPP in terms of the Daily CPI.
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The FASB and IASB do not agree on capital maintenance
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Showing posts with label
The FASB and IASB do not agree on capital maintenance
.
Show all posts
Wednesday 7 July 2010
The FASB and IASB do not agree on capital maintenance
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The FASB defines capital maintenance in its Concepts Statement No 5, Paragraphs 45 to 48. According to the FASB there are only two concept...
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