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Thursday, 12 January 2012

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Attributes of CIPPA - Part 2 of 3:  Variable items updated daily [ Attributes of CIPPA - Part 1 of 3: Monetary items inflation-adjusted da...
Wednesday, 11 January 2012

IFRIC 7 relates to the stable measuring unit assumption and not inflation

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IFRIC 7 relates to the stable measuring unit assumption and not inflation IFRIC Interpretation 7, Par. 3 Applying the Restatement Appr...
Tuesday, 10 January 2012

Attributes of CIPPA - Part 1 of 3: Monetary items inflation-adjusted daily

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Attributes of CIPPA - Part 1 of 3: Monetary items inflation-adjusted daily [Attributes of CIPPA - Part 2 of 3: Variable items updated dai...
Monday, 9 January 2012

Elements of an economic item under CIPPA

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Elements of an economic item under CIPPA Under CIPPA an economic item consists of three elements: (1)        the value of the item ex...
Friday, 6 January 2012

Examples of constant real value non–monetary items

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Examples of constant real value non–monetary items Definition Constant items are non–monetary items with constant real values over time...
Thursday, 5 January 2012

Monetary items as per IAS 21 and CIPPA

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Monetary items as per IAS 21 and CIPPA Updated on 4 July 2013 IAS 21 defines monetary items as follows: "Monetary items are units...
Wednesday, 4 January 2012

High inflation

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High inflation High inflation is experienced in a functional currency of an economy suffering from high inflation, but which is no...
Tuesday, 3 January 2012

Differences betweetn CIPPA and CPPA

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Differences betweetn CIPPA and CPPA CIPPA                                                                              CPPA   1.      ...