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

Objectives of general purpose financial reporting It is clear from the above that the objectives of general purpose financial reporting ...

Stable measuring unit assumption based on a fallacy Under the stable measuring unit assumption it is assumed that changes in the purchasin...

Financial capital maintenance in nominal monetary units per se is a very popular accounting fallacy   Capital is a constant real value...

Do you think Argentina should end Historical Cost Accounting? Annual inflation in Argentina is currently (February, 2...

Hurdles to financial capital maintenance in units of constant purchasing power Financial capital maintenance in units of constant purchasi...

Differences between CIPPA and CPPA (updated) ‘Constant Purchasing Power Accounting (CPP) is a consistent method of indexing accounts...