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

TIPS       Treasury Inflation–Protected Securities (TIPS) are inflation–adjusted or inflation–indexed money loans to the US ...

Historical Cost illusion The illusion that it is possible to measure financial capital maintenance in nominal monetary units per se durin...

Chile´s fundamental accounting mistake "Chilean companies maintained the real value of their capital constant in units of constant ...

Measurement of variable items - Part 2 Entities implement the HC model when they choose to measure financial capital maintenance in nomina...

Measurement of variable items in the financial statements Measurement in the case of variable items is the process of determining the ...

Difference between measurement in terms of the CPI and a Daily Index A Daily Index is required when financial capital maintenance in units ...

Money Money makes the world go round John Kander, Fred Ebb Money is the greatest economic invention to date. Money did not exist and w...

The Unidad de Fomento and CIPPA The Unidad de Fomento is without a doubt an important contribution to the implementation of the financial...

Equity is equal to net assets The constant purchasing power of shareholders´ equity is equal to the real value of net assets fairl...

Measurement of monetary items during low inflation Monetary items are normally not inflation–adjusted under HCA during low inflation. Inf...

Financial capital maintenance in nominal monetary units per se is a fallacy Financial capital maintenance in nominal monetary units per s...

IFRS authorize three concepts of capital maintenance The IASB´s Conceptual Framework for Financial Reporting (2010) The following paragr...

Objectives of general purpose financial reporting The objectives of general purpose financial reporting are: 1.     Maintaining the cons...

Net constant item loss or gain – a new accounting item   Updated on 16-8-11 Financial capital maintenance in units of constant purchasin...