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

Measurement in units of constant purchasing power excluded from IASB and FASB measurement bases list The FASB and IASB spent several yea...

FORGET INFLATION!? MONETARY ITEMS Definition Monetary items are units of local currency held and items with an underlying monetary n...

IASB unanimously support a research programme on financial reporting in high-inflation and hyperinflationary economies At its May 2012 me...

I wish to thank the following people and entities for helping me in this project either directly or indirectly: D avid Mosso, Vice Chai...

Preface  - Part 1 Buy the ebook for $2.99 or £1.53 or €2.68 I developed the theoretical basis for Constant Item Purchasing...

Buy the book   CONSTANT ITEM PURCHASING POWER ACCOUNTING per IFRS  at Amazon.com Don´t you have a Kindle? Download your free Kindle ...

Measurement of constant items Buy the ebook for $2.99 or £1.53 or €2.68 1 Definition   A constant item is a non-monetary item w...

Foreign exchange is not a monetary item Buy the book   at Amazon.com A foreign currency is not a monetary item since its real val...

Valuing variable items at HC does not erode their real values Buy the ebook for $2.99 or £1.53 or €2.68 The real values of varia...

Historical Cost Debate Buy the ebook for $2.99 or £1.53 or €2.68 The Historical Cost Debate is the debate over the last 100 years o...

Measurement bases    Measurement bases used in the valuation of variable items in terms of IFRS include – but are not limited to –...

Inflation Inflation is always and everywhere a monetary phenomenon. M ilton Friedman                I nflation is ...