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

CIPPA is authorized during low inflation The statement that financial capital maintenance can be measured in either constant purchasing p...

Benefits of automatic constant purchasing power capital maintenance not generally realized Continuous financial capital maintenance in un...

Automatic maintenance of the constant purchasing power of capital Automatic maintenance of the constant purchasing power of capital can on...

HCA abdicates a fundamental objective of financial reporting A fundamental objective of general purpose financial reporting is not just ...

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...

Current inflation accounting Presently, inflation accounting describes a complete price–level accounting model, namely the Constant Purcha...

IAS 29 is fundamentally flawed Inflation accounting describes financial capital maintenance in units of constant purchasing power as appli...

Constant Item Purchasing Power Accounting is not inflation accounting The world only goes round by misunderstanding . Charles Baudelaire ...

The high inflation 1970´s During the period of high inflation in the 1970´s various inflation accounting models were tried in an attempt ...

What price stability? “The South African Reserve Bank is the central bank of the Republic of South Africa. It regards its primary goal in ...

Money illusion This is the result of money illusion. People make the mistake of thinking that money is stable in real value over time in ...

No split of non-monetary items under the HCA model The world only goes round by misunderstanding . Charles Baudelaire It is generally ...

Price–level accounting does not prevail for balance sheet constant items during low inflation Price–level accounting as Harvey Kapnick ho...

Accounting cannot and does not create real value out of nothing It must be clearly understood, however, that accounting per se cannot and...

Capital deficiency during sub–prime crisis The world economy would be more robust today if only continuous financial capital maintenance ...

The school of thought that 2% inflation is completely unharmful Also approving the traditional Historical Cost Accounting model in the Fr...

Financial capital maintenance in units of constant purchasing power Constant Item Purchasing Power Accounting is a price–level accounting...

Price–level accounting Entities generally choose to measure financial capital maintenance in nominal monetary units and thus apply the ver...