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国际会计学第六版chapter7
International Accounting, 6/e;Learning Objectives;Do adjustments for changing prices vary internationally?
What does IAS 21 have to say about inflation adjustments in hyperinflationary countries?
What is the restate-translate controversy all about?
Is it possible to double-count for the effects of foreign inflation?
;What Does “Changing Prices” Mean and How are Price Changes Measured?;General price level changes are measured by use of a general price level index (GPL).
GPL is a cost ratio that compares the cost of a basket of goods in the current period with the cost of that same basket in a prior or base period.
The reciprocal of the GPL is a measure of the general purchasing power of the monetary unit.
;Specific price change: refers to the movement in the price of a specific asset; e.g., a change in the price of inventory, plant, or equipment.
Specific price changes are measured by a specific price index (SPL).
SPL is a cost ratio that compares the cost of a specific item with its cost in a prior or base period.;Why are Financial Statement Potentially Misleading During Periods of Changing Prices?;Deducting expenses based on historical purchasing power from revenues that expressed in currency of current purchasing power yields a nonsensical index of performance.
;Why are Financial Statements Potentially Misleading During Periods of Changing Prices? (contin);From a managerial perspective, accounting numbers unadjusted for changing prices distort:
Financial projections
Budget comparisons
Performance data
;Types of Adjustments for Changing Prices;Revenues would be $1,500 received uniformly over the period, expenses would be $1,000, and net income would be $500.
Net income of $500 represents the amount that could be withdrawn from the firm and leave the owners with their original investment intact.
;General Price Level Adjustments ;To keep up with inflation, owners’ equity should grow by at least $210; i.e., beginning equity = $1,000 x 121/100 = ending owners’ equi
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