Capital Maintenance in Units of Constant Purchasing Power in terms of the Daily CPI

Three popular accounting fallacies Updated on 14-06-2016 The real values of many constant real value non–monetary items, for example, th...

Monetary meltdown The monetary economy (the total real value of a fiat money supply) can disappear completely. It happened three times d...

Measurement during Low inflation   The real values of many constant real value non-monetary items, for example, that portion of shareholde...

Real estate is a variable real value non-monetary item. Inflation has no effect on the real value of non-monetary items, never had in the pa...

Historical Cost Accounting should be banned during hyperinflation Valuation in units of constant purchasing power is required for all non-...

Valuing the three basic economic items - Part 2 Monetary items (1) Accountants value and account monetary items at their original histori...

Valuing the three basic economic items   Economic items are made up of monetary items, variable real value non-monetary items and constant ...

              Financial reporting does not simply report on what took place             There is no substance in the statement that financ...

             Accountants value everything they account             The debate concerning whether value accounting or price-level accounti...

            The objectives of general purpose financial reporting / accounting are: 1)   Automatic maintenance of the constant purchasing...

Brazil indexed all non-monetary items (variable and constant items) during the 30 years from 1964 to 1994 by means of a daily non-monetary i...

Accounting dollarization is not the same as normal dollarization of an economy. An economy is dollarized when the national monetary unit is ...

Capital is a constant real value non-monetary item. However, there is currently no constant real value capital in the world economy under ...