例句與造句

1. Financial capital maintenance can be measured in either nominal monetary units or units of constant purchasing power.
2. IAS 29 and IFRIC 7 are authorized in terms of the units of constant purchasing power paradigm.
3. The IASB requires entities to implement IAS 29 which is a Capital Maintenance in Units of Constant Purchasing Power model during hyperinflation.
4. IFRS requires entities to implement capital maintenance in units of constant purchasing power in terms of IAS 29 Financial Reporting in Hyperinflationary Economies.
5. The Capital Maintenance in Units of Constant Purchasing Power model is an International Accounting Standards Board approved alternative basic accounting model to the traditional Historical Cost Accounting model.
6. It's difficult to find unit of constant purchasing power in a sentence. 用unit of constant purchasing power造句挺難的
7. There he doggedly defended the unique housing finance system ( based on " units of constant purchasing power " for both savers and borrowers ) established in 1972.
8. During hyperinflation, International Financial Reporting Standards require financial capital maintenance in units of constant purchasing power in terms of the monthly CPI as set out in IAS 29 Financial Reporting in Hyperinflationary Economies.
9. How do I change the name of the article Constant purchasing power accounting to Capital Maintenance in Units of Constant Purchasing Power ? talk ) 16 : 38, 2 July 2013 ( UTC)
10. CMUCPP 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.
11. There are thus three concepts of capital maintenance in terms of International Financial Reporting Standards ( IFRS ) : ( 1 ) Physical capital maintenance ( 2 ) Financial capital maintenance in nominal monetary units ( 3 ) Financial capital maintenance in units of constant purchasing power.
12. The IASB's Framework introduced Capital Maintenance in Units of Constant Purchasing Power as an alternative to Historical Cost Accounting in 1989 in Par . 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 CMUCPP model.
13. The IASB's Framework introduced Capital Maintenance in Units of Constant Purchasing Power as an alternative to Historical Cost Accounting in 1989 in Par . 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 CMUCPP model.
14. CMUCPP requires all constant real value non-monetary items, e . g . issued share capital, retained income, all other items in Shareholders Equity, trade debtors, trade creditors, deferred tax assets and liabilities, taxes payable and receivable, all items in the profit and loss account, etc . to be valued in units of constant purchasing power on a daily basis.
15. "' Constant purchasing power accounting "'is an accounting model approved by the International Accounting Standards Board ( IASB ) as an alternative to traditional historical cost accounting under hyper-inflationary environments . ) Under this system, financial capital maintenance is measured in units of constant purchasing power ( CPP ) in terms of a Daily CPI ( consumer price index ) during low inflation and deflation.
16. The specific choice of measuring financial capital maintenance in units of constant purchasing power ( the CMUCPP 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.
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