Matches in DBpedia 2014 for { ?s ?p Capital maintenance in units of constant purchasing power (CMUCPP) is the International Accounting Standards Board (IASB) basic accounting model originally authorized in IFRS in 1989 as an alternative to traditional historical cost accounting. Under CMUCPP 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.. }
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- Constant_purchasing_power_accounting comment "Capital maintenance in units of constant purchasing power (CMUCPP) is the International Accounting Standards Board (IASB) basic accounting model originally authorized in IFRS in 1989 as an alternative to traditional historical cost accounting. Under CMUCPP 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.".