Capital Maintenance in Units of Constant Purchasing Power in terms of the Daily CPI: Two methods to calculate the net monetary loss or gain

Showing posts with label Two methods to calculate the net monetary loss or gain. Show all posts

Saturday, 28 August 2010

Two methods to calculate the net monetary loss or gain

Accountants have to calculate the net monetary loss or gain from holding monetary items when they choose the Constant Purchasing Power Accounting (CIPPA) model where under they measure financial capital maintenance in units of constant purchasing power in the same way as the IASB requires its calculation and accounting during hyperinflation. There are net monetary losses and net monetary gains during low inflation too, but they are not required to be calculated when accountants choose the traditional HCA model.

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Nicolaas Smith
realvalueaccounting@yahoo.com

Copyright © 2010 Nicolaas J Smith

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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