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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objectives of financial reporting
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Showing posts with label
objectives of financial reporting
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Monday 17 June 2013
Capital maintenance in units of constant purchasing power is an objective of Accounting / Financial Reporting
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The entity concept is only possible together with the capital concept. Capital being independent from the owner(s) of capital is only poss...
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