nominal monetary units造句

例句与造句

1. Financial capital maintenance can be measured in either nominal monetary units or units of constant purchasing power.
2. The stable measuring unit assumption is implemented when the HCA model is chosen where under financial capital maintenance is measured in nominal monetary units.
3. Under the concept of financial capital maintenance where capital is defined in terms of nominal monetary units, profit represents the increase in nominal money capital over the period.
4. 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.
5. Financial capital maintenance in nominal monetary units " "'per se " "'during inflation and deflation is a fallacy since it is impossible to maintain the existing real value of capital constant with financial capital maintenance in nominal monetary units ( the HCA model ) per se during inflation and deflation.
6. It's difficult to find nominal monetary units in a sentence. 用nominal monetary units造句挺难的
7. Financial capital maintenance in nominal monetary units " "'per se " "'during inflation and deflation is a fallacy since it is impossible to maintain the existing real value of capital constant with financial capital maintenance in nominal monetary units ( the HCA model ) per se during inflation and deflation.
8. 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.
9. A major difference between US GAAP and IFRS is the fact that three fundamentally different concepts of capital and capital maintenance are authorized in IFRS while US GAAP only authorize two capital and capital maintenance concepts during low inflation and deflation : ( 1 ) physical capital maintenance and ( 2 ) financial capital maintenance in nominal monetary units ( traditional Historical Cost Accounting ) as stated in Par 45 to 48 in the FASB Conceptual Satement N?5.
10. Historical Cost Accounting, i . e ., financial capital maintenance in nominal monetary units, is based on the stable measuring unit assumption under which accountants simply assume that money, the monetary unit of measure, is perfectly stable in real value for the purpose of measuring ( 1 ) monetary items not inflation-indexed daily in terms of the Daily CPI and ( 2 ) constant real value non-monetary items not updated daily in terms of the Daily CPI during low and high inflation and deflation.
11. The stable measuring unit assumption is never implemented under CMUCPP . CMUCPP implements financial CMUCPP  as originally authorized in IFRS in the Framework ( 1989 ), Par 104 ( a ) [ now Conceptual Framework ( 2010 ), Par 4.59 ( a ) ] which states : " Financial capital maintenance can be measured in either nominal monetary units or units of CPP " as an alternative to the 3000-year-old generally accepted globally implemented traditional historical cost accounting ( HCA ) model  with differentiated variable and constant real value non-monetary items in terms of a Daily CPI which automatically maintains the real value of capital constant for an indefinite period of time in all entities that at least break even in real value at all levels of inflation and deflation  " ceteris paribus ".
12. The statement " Financial capital maintenance can be measured in either nominal monetary units or units of CPP, "'in the IASB磗 original Framework ( 1989 ), Par 104 ( a ), means that CMUCPP has been authorized by the IASB since 1989 as an alternative to the traditional HCA model at all levels of inflation and deflation, including during hyperinflation as required in IAS 29 . This means that the international accounting profession has been in agreement regarding the use of financial capital maintenance in units of CPP during low inflation, high inflation, hyperinflation and deflation since 1989 . It also means that financial CMUCPP to automatically maintain the real value of capital constant in all entities that at least break even-ceteris paribus-in a low inflationary environment is authorized in IFRS since the original Framework ( 1989 ) is applicable in the absence of specific IFRS.
13. They thus implement a CPP financial capital maintenance concept by measuring financial capital maintenance " in units of CPP " instead of traditional HC nominal monetary units and they implement a CPP profit / loss determination concept in units of CPP instead of in real value eroding nominal monetary units under HCA . Examples of constant items are issued share capital, retained income, capital reserves, all other items in shareholders?equity, trade debtors, trade creditors, provisions, deferred tax assets and liabilities, all other non-monetary payables, all other non-monetary receivables, salaries, wages, rentals, all other items in the income statement, etc . Examples of variable items are property, plant, equipment, listed and unlisted shares, inventory, foreign exchange, etc . Variable items are valued in terms of International Financial Reporting Standards ( IFRS ) at for example fair value, market value, recoverable value, present value, net realizable value, etc . or Generally Accepted Accounting Principles ( GAAP ) during non-hyperinflationary periods.
14. They thus implement a CPP financial capital maintenance concept by measuring financial capital maintenance " in units of CPP " instead of traditional HC nominal monetary units and they implement a CPP profit / loss determination concept in units of CPP instead of in real value eroding nominal monetary units under HCA . Examples of constant items are issued share capital, retained income, capital reserves, all other items in shareholders?equity, trade debtors, trade creditors, provisions, deferred tax assets and liabilities, all other non-monetary payables, all other non-monetary receivables, salaries, wages, rentals, all other items in the income statement, etc . Examples of variable items are property, plant, equipment, listed and unlisted shares, inventory, foreign exchange, etc . Variable items are valued in terms of International Financial Reporting Standards ( IFRS ) at for example fair value, market value, recoverable value, present value, net realizable value, etc . or Generally Accepted Accounting Principles ( GAAP ) during non-hyperinflationary periods.