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

Monetary nature of monetary items that are not units of internal currency held   All items in the economy – monetary items, variable rea...

Monetary nature of a monetary item A monetary item is an economic item very different from the other two basic economic items because of ...

Concept of a constant real value non–monetary item derived in IFRS Owners´ equity (capital) is defined as a non-monetary item in IAS 29,...

Split of non-monetary items derived in IFRS It is generally accepted that there are only two basic, fundamentally different economic items...

DEFINITION Monetary items are all items in the money supply. Updated on 17 Jan 2014 Elaboration on the definition of monetary items ...

Two paradigms in IFRS   IFRS are almost 100 per cent issued for the only accounting paradigm the world has ever known, namely, the Histo...

Argentina can single-handedly solve its "high inflation" problem The Federación Argentina de Consejos Profesionales de Ciencias...

Valuation of monetary items           Accounting values and accounts unstable monetary items on recognition at their nominal values in ...

The monetary nature of a monetary item A monetary item is an economic item very different from the other two basic economic items ...

All monetary items are always affected by inflation and deflation A monetary item should always be inflation-adjusted daily in terms of...

Valuing the three basic economic items Monetary items (1)                     The real value of the unstable monetary unit (money) ...

Accounting values everything that happens in the economy on a daily basis Financial reporting is the valuing, recording, classifying, sum...

Measurement myths in IFRS 1.        Financial capital maintenance can be measured in nominal monetary units. This was originally autho...

Inflation is generally paying more money for the same real value Inflation is the erosion of the real value of monetary items over time. ...

Only a non-revisable Daily Consumer Price Index should be used with Capital Maintenance in Units of Constant Purchasing Power Updated on...