This is because the CIPPA model is generally viewed by accountants as a 1970's failed inflation accounting model that requires all non-monetary items-variable real value non-monetary items and constant real value non-monetary items-to be inflation-adjusted by means of the Consumer Price Index.

Financial capital maintenance in units of constant purchasing power, i. e., Constant Item Purchasing Power Accounting – CIPPA – in terms of a Daily Consumer Price Index or daily rate at all levels of inflation and deflation ( see the original Framework ( 1989 ), Par 104 ( a )) Conceptual Framework ( 2010 ), Par.

All constant real value non-monetary items are always and everywhere measured in units of constant purchasing power at all levels of inflation and deflation under CIPPA in terms of a Daily CPI or daily rate under the Capital Maintenance in Units of Constant Purchasing Power paradigm.

Only financial capital maintenance in units of constant purchasing power ( CIPPA ) per se can automatically maintain the real value of financial capital constant at all levels of inflation and deflation in all entities that at least break even in real value — ceteris paribus — for an indefinite period of time.

104 ( a ) where it states that financial capital maintenance can be measured in either nominal monetary units-the traditional HCA model-or in units of constant purchasing power at all levels of inflation and deflation: the CIPPA model.

The specific choice of measuring financial capital maintenance in units of constant purchasing power ( the CIPPA model ) at all levels of inflation and deflation as contained in the Framework for the Preparation and Presentation of Financial Statements, was approved by the International Accounting Standards Board's predecessor body, the International Accounting Standards Committee Board, in April 1989 for publication in July 1989 and adopted by the IASB in April 2001.

The CIPPA model is chosen by hardly any accountant in non-hyperinflationary economies even though it would automatically maintain the real value of constant real value non-monetary items, e. g. issued share capital, retained income, other shareholder equity items, trade debtors, trade creditors, etc., constant for an unlimited period of time in all entities that at least in real value at all levels of inflation and deflation-all else being equal.

CIPPA by measuring financial capital maintenance in units of constant purchasing power incorporates an alternative capital concept, financial capital maintenance concept and profit determination concept to the Historical Cost capital concept, financial capital maintenance concept and profit determination concept.

The IASB did not approve CIPPA in 1989 as an inflation accounting model.

And to do this requires first of all the kind of information about people which is provided by the scientists in industrial anthropology and consumer research, who, for example, tell Courtenay that three days is the `` optimum priming period for a closed social circuit to be triggered with a catalytic cue-phrase '' -- which means that an effective propaganda technique is to send an idea into circulation and then three days later reinforce or undermine it.

we do well to conform this way with all that God requires.

To hope to cover just one region of this land and to enjoy all of its sights and events and, of course, to bring back pictures of your experiences, requires advance planning.

In many localities, now, the law requires all pools to be fenced, usually to a minimum height of 5 feet.

Thus Christ's atonement is intended for all, but requires faith to be effected.

This section requires that all telecommunications companies in the U. S. take steps to ensure functionally equivalent services for consumers with disabilities, notably those who are deaf or hard of hearing and those with speech impairments.

Rather than proving the existence of God, Kant was attempting to demonstrate that all moral thought requires the assumption that God exists.

Modern coastal artillery ( for example, Russia's " Bereg " system ) is often self propelled, ( allowing it to avoid counter-battery fire ) and fully integrated, meaning that each battery has all of the support systems that it requires ( maintenance, targeting radar, etc.

* Extracting one file requires decompressing all the files that are before the file in the archive.

ACM requires the copyright of all submissions to be assigned to the organization as a condition of publishing the work.

The university requires all unmarried incoming freshman students under the age of 23 to join one of 45 " societies.

For example, a reception statute enacted by legislation in the state of Washington requires that " he common law, so far as it is not inconsistent with the Constitution and laws of the United States, or of the state of Washington nor incompatible with the institutions and condition of society in this state, shall be the rule of decision in all the courts of this state.

To encourage literacy, the Cayman Islands government requires all legal resident children between the ages of four and 16 years old to attend school.

This standard requires that all connectors / carabiners support a minimum breaking strength ( MBS ) of and feature an auto-locking gate mechanism which supports a minimum breaking strength ( MBS ) of.

The Convention requires countries to prepare a national biodiversity strategy ( or equivalent instrument ) and to ensure that this strategy is mainstreamed into the planning and activities of all those sectors whose activities can have an impact ( positive and negative ) on biodiversity.

However, its practical limitations — it requires the sun to shine and does not work at all during the night — encouraged the use of other techniques for measuring time.

This requires lay people to exercise great charity and patience in debating issues with one another and to seek the glory and service of God as the foremost consideration in all of their decisions.

However, U. S. law permits " blended " whisky to contain up to 80 % un-aged grain neutral spirits ( with an age statement on the label that refers only to the " straight " part of the blend ), while Canadian law requires that all of the spirits in a Canadian whisky be aged for at least three years.

However, existing law requires judicial approval of all class action settlements, and in most cases class members are given a chance to opt out of class settlement, though class members, despite opt-out notices, may be unaware of their right to opt out because they did not receive the notice, did not read it, or did not understand it.

The automatic stay requires all creditors to cease collection attempts, and makes many post-petition debt collection efforts void or voidable.

Practically only a very small percentage of addresses is kept as initial reference points ( which also requires storage ), and most of the database data is accessed by indirection using displacement calculations ( distance in bits from the reference points ) and data structures which define access paths ( using pointers ) to all needed data in effective manner, optimized for the needed data access operations.

Practically only a very small percentage of addresses is kept as initial reference points ( which also requires storage ), and most of the database data is accessed by indirection using displacement calculations ( distance in bits from the reference points ) and data structures which define access paths ( using pointers ) to all needed data in effective manner, optimized for the needed data access operations.

*§ 271, sale of substantially all the corporation requires majority shareholder approval.

) To determine the state for all future times requires iterating the relation many times — each advancing time a small step.

Since capital goods and labor are highly heterogeneous ( i. e. they have different characteristics that pertain to physical productivity ), economic calculation requires a common basis for comparison for all forms of capital and labour.

This requires electricity utilities to make careful predictions of their electrical loads, and maintain constant co-ordination with their power stations.

Merge sort requires Ω ( n ) auxiliary space, but heapsort requires only a constant amount.

* In-place ; i. e., only requires a constant amount O ( 1 ) of additional memory space

The surface of a polo field requires careful and constant grounds maintenance to keep the surface in good playing condition.

This can be the most comfortable point of sail, but requires constant attention.

Speeds much higher than the average speed were suppressed by the fact that kinetic energy is quadratic — doubling the speed requires four times the energy — thus the number of atoms occupying high energy modes ( high speeds ) quickly drops off because the constant, equal partition can excite successively fewer atoms.

However, the absurd can never be accepted: it requires constant confrontation, constant revolt.

For resistance measurements, usually a small constant current is passed through the device under test and the digital multimeter reads the resultant voltage drop ; this eliminates the scale compression found in analog meters, but requires a source of significant current.

It requires more physical insight or an experiment to show that there is indeed only one zero and that the constant is in fact given by C = 4π < sup > 2 </ sup >.

In contrast to traditions such as Christianity which demand a more explicit identification of God, faith in Judaism requires one to honour God through a constant struggle with God's identity.

This basic drafting system requires an accurate table and constant attention to the positioning of the tools.

Each submovement requires a constant time t to execute, and moves a constant fraction 1-r of the remaining distance to the centre of the target, where.

Financial capital maintenance in units of constant purchasing power requires the calculation and accounting of net monetary losses and gains from holding monetary items during low inflation and deflation.

In addition to the bay water provided to all tanks, a surge machine at the top of this exhibit provides the constant water motion that kelp requires.

In doing so, Charlotte believed very seriously that Charles Darwin accidentally subjugated women by installing male sex selection, which requires constant sexual contact as opposed to a more periodic sexuality, thus leading to the oppression of women through rape and violence.

Since no spacecraft can yet aerobrake safely on its own, this requires constant attention from both human controllers and the Deep Space Network.

Densification requires constant capillary pressure where just solution-precipitation material transfer would not produce densification.

No work is done during a isochoric ( constant volume ) because work requires movement ; when the piston volume does not change no shaft work is produced by the system.

To say that D < sup >− 1 </ sup > is therefore linear requires a moment to discuss the arbitrary constant of integration ; D < sup >− 1 </ sup > would be straightforward to show linear if the arbitrary constant of integration could be set to zero.