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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Thursday 9 June 2011
CIPPA financial statements fairly present an entity´s financial position (where applicable)
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CIPPA financial statements fairly present an entity´s financial position (where applicable) Balance sheet constant real value non–monetary...
Wednesday 8 June 2011
Salaries and wages maintained constant during low inflation
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Salaries and wages maintained constant during low inflation The annual indexation or measurement in units of constant purchasing power o...
Saturday 4 June 2011
CIPPA is not inflation accounting
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CIPPA is not inflation accounting This project is not about inflation accounting during high and hyperinflationary periods. This projec...
Hurdles to CIPPA
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Hurdles to CIPPA Financial capital maintenance in units of constant purchasing power during low inflation and deflation (CIPPA) which au...
Friday 3 June 2011
CIPPA is authorized during low inflation
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CIPPA is authorized during low inflation The statement that financial capital maintenance can be measured in either constant purchasing p...
Thursday 2 June 2011
Benefits of automatic constant purchasing power capital maintenance not generally realized
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Benefits of automatic constant purchasing power capital maintenance not generally realized Continuous financial capital maintenance in un...
Wednesday 1 June 2011
Automatic maintenance of the constant purchasing power of capital
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Automatic maintenance of the constant purchasing power of capital Automatic maintenance of the constant purchasing power of capital can on...
Monday 30 May 2011
HCA abdicates a fundamental objective of financial reporting
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HCA abdicates a fundamental objective of financial reporting A fundamental objective of general purpose financial reporting is not just ...
Friday 27 May 2011
The two different meanings of the word inflation
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It is correct, essential and compliant with IFRS to update constant items by means of the monthly change in the CPI during low inflation and...
Thursday 26 May 2011
Current inflation accounting
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Current inflation accounting Presently, inflation accounting describes a complete price–level accounting model, namely the Constant Purcha...
Monday 23 May 2011
IAS 29 is fundamentally flawed
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IAS 29 is fundamentally flawed Inflation accounting describes financial capital maintenance in units of constant purchasing power as appli...
Saturday 21 May 2011
Constant Item Purchasing Power Accounting is not inflation accounting
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Constant Item Purchasing Power Accounting is not inflation accounting The world only goes round by misunderstanding . Charles Baudelaire ...
Wednesday 18 May 2011
The high inflation 1970´s
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The high inflation 1970´s During the period of high inflation in the 1970´s various inflation accounting models were tried in an attempt ...
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