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I'm not sure exactly what it stands for but it's got something to do with inflation accounting.
Holding gains are most frequently used in inflation accounting and income measurement.
Inflation accounting is used in countries experiencing high inflation or hyperinflation.
As a result of the disinflation process, the implementation of inflation accounting was suspended in 2005.
The final result was lowered by exchange rate fluctuation and by inflation accounting losses.
Inflation accounting, also called price level accounting, is similar to converting financial statements into another currency using an exchange rate.
In general terms, inflation accounting methods have been concerned with ensuring that capital is being maintained in economic terms.
Inflation accounting is not fair value accounting.
For instance, historical cost accounting yields much lower figures for depreciation than does inflation accounting.
Under some (not all) inflation accounting models, historical costs are converted to price-level adjusted costs using general or specific price indexes.
Inflation accounting or constant purchasing power accounting makes three main adjustments to HC accounts.
It is the inflation accounting model required in International Financial Reporting Standards implemented in 174 countries.
CMUCPP is not only an inflation accounting model.
Firms then have to adopt 'inflation accounting ' techniques in which all costs, revenues, profits and losses are fully adjusted for inflation.
Second the suspension of mandatory inflation accounting by the profession (in 1985) has not affected the nationalized industries, who continue to report current cost accounts, by government direction.
The private sector has, in fact, been struggling with the intricacies of inflation accounting for the last 25 years and have, by and large, abandoned the idea as being too difficult.
The IASB did not approve CMUCPP in 1989 as an inflation accounting model.
Pursuant to NIF B-10, inflation accounting is not applicable for 2008 and thus the result from monetary position is not determined for 2008.
Under NIF B-10, inflation accounting will henceforth apply only during periods in which the cumulative inflation rate over the previous three years equals, or exceeds, 26%.
The following quote from Geoffrey Whittington's book Inflation Accounting - An Introduction to the Debate, published in 1983, reflects the above position:
Inflation accounting, household work, retirement pensions, non-market production, production boundaries, underground economy, total consumption, satellite accounts, and concepts and definitions. Program Record Number:
In accordance with MFRS inflation accounting rules, the Company's first quarter 2007 financial statements are expressed in constant pesos as of December 31, 2007.
Inflation accounting is a term describing a range of accounting models designed to correct problems arising from historical cost accounting in the presence of high inflation and hyperinflation.
IAS 29 Financial Reporting in Hyperinflationary Economies is the IASB's inflation accounting model authorized in April 1989.
He sat on many City regulatory bodies - the Unit Trust Association, the Takeover Panel, the Capital Markets Committee and the Inflation Accounting Steering Group.