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.

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.

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