Constant purchasing power accounting
id:
constant-purchasing-power-accounting-264-16601563
title:
Constant purchasing power accounting
text:
Constant purchasing power accounting (CPPA) is an accounting model that is an alternative to model historical cost accounting under high inflation and hyper-inflationary environments. It has been approved for use by the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB). 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 during low i
brand slug:
wiki
category slug:
encyclopedia
description:
Accounting model
original url:
https://en.wikipedia.org/wiki/Constant_purchasing_power_accounting
date created:
date modified:
2023-12-13T06:33:29Z
main entity:
{"identifier":"Q5163665","url":"https://www.wikidata.org/entity/Q5163665"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/e/e6/Ledger.png","width":1706,"height":896}
fields total:
13
integrity:
15