Constant purchasing power accounting
Constant purchasing power accounting (CPPA) is an accounting model approved by the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) as an alternative to traditional historical cost accounting under hyper-inflationary environments and all other economic environments. Under this IFRS and US GAAP authorized system, financial capital maintenance is always measured in units of constant purchasing power (CPP) in terms of a Daily CPI (consumer price index) during low inflation, high inflation, hyperinflation and deflation; i.e., during all possible economic environments. During all economic environments it can also be measured in a monetized daily indexed unit of account (e.g. the Unidad de Fomento in Chile) or in terms of a daily relatively s
Constant purchasing power accounting1970-style inflation accountingAccounting standardCPPACapital Maintenance ConceptCapital accumulationCapital conceptConstant-purchasing-power accountingConstant Item Purchasing AccountingConstant Item Purchasing Power AccountingConstant ItemsConstant Purchasing Power AccountingConstant Real Value Non-Monetary ItemsConstant item purchasing power accountingConstant itemsConstant purchasing power unitsConstant real value non-monetary itemsFinancial accountingFinancial capitalHistorical costIndexed unit of accountIndustry of ColombiaInflation-indexed bondInflation accountingMonetary assetsNegative interest on excess reservesOutline of accountingPurchasing powerReal versus nominal value (economics)Store of valueUPACUnidad de FomentoUnidade real de valorUnit of constant purchasing powerUnits of constant purchasing powerVariable ItemsVariable Real Value Non-monetary ItemsVariable itemsVariable real value non-monetary items
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1970-style inflation accountingCapital Maintenance ConceptCapital conceptConstant-purchasing-power accountingConstant Item Purchasing AccountingConstant Item Purchasing Power AccountingConstant ItemsConstant Purchasing Power AccountingConstant Real Value Non-Monetary ItemsConstant item purchasing power accountingConstant itemsConstant purchasing power unitsConstant real value non-monetary itemsMonetary assetsUnit of constant purchasing powerUnits of constant purchasing powerVariable ItemsVariable Real Value Non-monetary ItemsVariable itemsVariable real value non-monetary items
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Constant purchasing power accounting
Constant purchasing power accounting (CPPA) is an accounting model approved by the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) as an alternative to traditional historical cost accounting under hyper-inflationary environments and all other economic environments. Under this IFRS and US GAAP authorized system, financial capital maintenance is always measured in units of constant purchasing power (CPP) in terms of a Daily CPI (consumer price index) during low inflation, high inflation, hyperinflation and deflation; i.e., during all possible economic environments. During all economic environments it can also be measured in a monetized daily indexed unit of account (e.g. the Unidad de Fomento in Chile) or in terms of a daily relatively s
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Constant purchasing power acco ...... t refuses to publish CPI data.
@en
محاسبة القوة الشرائية الثابتة ...... ر بيانات مؤشر أسعار الاستهلاك.
@ar
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Constant purchasing power accounting
@en
محاسبة القوة الشرائية الثابتة
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Constant purchasing power acco ...... terms of a daily relatively s
@en
محاسبة القوة الشرائية الثابتة ...... وحدة يونيداد دو فومنتو في تشي
@ar