Applicability of IAS 29 No 4

Applicability of IAS 29 No 4

+/- 15 January 2013 

Agenda Item Ref 20 prepared by the IASB staff regarding the Applicability of IAS 29 under Capital Maintenance in Units of Constant Purchasing Power. 

This paper contains 16 errors / mistakes / disagreements with the submitter of the interpretation request (Nicolaas Smith). The actual paper was not discussed with me (the submitter) before its publication by the IASB staff.

IFRS                                                                                                                              Agenda ref 20 

STAFF PAPER 22–23 January 2013

IFRS Interpretations Committee Meeting 

Project IAS 29 Financial Reporting in Hyperinflationary Economies

Paper topic Applicability of IAS 29 to financial statements prepared under the concept of financial capital maintenance in constant purchasing power units.