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Friday, 24 January 2014

Inflation to reach 30% in Argentina this year

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Inflation to reach 30% in Argentina this year The BBC reports: "Despite efforts to support the economy, inflation has soared and ma...
Thursday, 23 January 2014

Preserving Retained Income and Capital Reserves on changeover to CMUCPP

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Preserving Retained Income and Capital Reserves on change-over to CMUCPP When changing from Historical Cost Accounting to Capital Maintena...
Tuesday, 21 January 2014

PART 1: HOW TO MAINTAIN A COMPANY´S CAPITAL CONSTANT IN REAL VALUE IN A HIGH OR HYPERINFLATIONARY COUNTRY

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A. Stop Historical Cost Accounting 1. The first thing to do is to stop Historical Cost Accounting (HCA) in the company´s business. Stop o...
Sunday, 19 January 2014

Capital maintenance is rarely used

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Capital maintenance is rarely used In September 2012 I submitted the following request to the IASB: IFRIC POTENTIAL AGENDA ITEM REQUEST ...

Deloitte and Canadian AcSB support IASB´s delusional view that IFRSs do not permit financial capital maintenance in units of constant purchasing power during non-hyperinflationary conditions

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Deloitte and the Canadian Accounting Standards Board support the IASB´s delusional view that IFRSs do not permit financial capital maintenan...
Wednesday, 15 January 2014

Comment Letter to the Discussion Paper: A Review of the Conceptual Framework for Financial Reporting

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Comment Letter to the Discussion Paper: A Review of the Conceptual Framework for Financial Reporting The IFRS Foundation           ...