Measuring Unit Assumption

Some articles on units, measuring unit assumption, assumptions:

Constant Purchasing Power Accounting
... Capital Maintenance in Units of Constant Purchasing Power is the IASB's basic accounting model originally authorized in IFRS in 1989 as an alternative to traditional historical cost accounting where under ... hyperinflation because there is no stable measuring unit assumption under Capital Maintenance in Units of Constant Purchasing Power ... Capital Maintenance in Units of Constant Purchasing Power implements financial capital maintenance in units of constant purchasing power – as originally ...
International Financial Reporting Standards - Role of Framework - Objective of Financial Statements
... Cost paradigm as well as the Capital Maintenance in Units of Constant Purchasing Power paradigm ... capital maintenance in nominal monetary units, i.e ... Financial capital maintenance in units of constant purchasing power, i.e ...
Constant Purchasing Power Accounting - Underlying Assumptions
... Financial capital maintenance in nominal monetary units or Historical cost accounting (see the Framework (1989), Par 104 (a)) ... Financial capital maintenance in units of constant purchasing power or Constant Item Purchasing Power Accounting (see the Framework (1989), Par 104 (a)) ... Under Historical cost accounting the underlying assumptions used in IFRS are Accrual basis the effect of transactions and other events are recognized when they occur ...

Famous quotes containing the words assumption, measuring and/or unit:

    One will meet, for example, the virtual assumption that what is relative to thought cannot be real. But why not, exactly? Red is relative to sight, but the fact that this or that is in that relation to vision that we call being red is not itself relative to sight; it is a real fact.
    Charles Sanders Peirce (1839–1914)

    ... there is no way of measuring the damage to a society when a whole texture of humanity is kept from realizing its own power, when the woman architect who might have reinvented our cities sits barely literate in a semilegal sweatshop on the Texas- Mexican border, when women who should be founding colleges must work their entire lives as domestics ...
    Adrienne Rich (b. 1929)

    During the Suffragette revolt of 1913 I ... [urged] that what was needed was not the vote, but a constitutional amendment enacting that all representative bodies shall consist of women and men in equal numbers, whether elected or nominated or coopted or registered or picked up in the street like a coroner’s jury. In the case of elected bodies the only way of effecting this is by the Coupled Vote. The representative unit must not be a man or a woman but a man and a woman.
    George Bernard Shaw (1856–1950)