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

Definition of hyperinflation Hyperinflation only affects the real value of money and other monetary items – and nothing else. Hyperinflat...

TIPS would eventually increase in real value during deflation The statement “When a TIPS matures, you are paid the adjusted princi...

No net monetary losses and gains (in 100 years time)   Constant Item Purchasing Power Accounting (CIPPA) is financial capital main...

Lonmin miners´ vote of no confidence in the SA Reserve Bank During hyperinflation members of the public generally spontaneously start us...

Purchasing power of capital has to be maintained “It is essential to the credibility of financial reporting to recognize that the re...

Practical result of abolishing the stable measuring unit assumption In practice abolishing the stable measuring unit assumption, i.e. corre...

Measurement of inventories under financial capital maintenance in units of constant purchasing power The difference between financ...

What to do with the world´s accumulated Historical Cost Accounting loss Entities preparing their financial statements based on the h...

Unacceptable items in IFRS 1. IAS 29 Financial Reporting in Hyperinflationary Economies. It was duely implemented in Zimbabw...

Monetary items Measurement in terms of the general price level index. This requires the calculation and accounting of net monetary los...

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...