国际会计课件讲解学习.pptVIP

一.Accounting for changing prices (一).General price level adjusted model (historical cost/constant purchasing power )---一般物价水平计量模式（GPLA） 四种计量模式是： 历史成本/名义货币单位---传统计量模式 历史成本/不变购买力货币单位--一般物价水平计量模式 现行成本/名义货币单位---现行成本计量模式 现行成本/不变购买力货币单位---现行成本不变币值会计 物价变动会计模式 1 Main idea: It insists on historical cost principle. It uses price index to convert the historical cost nominal amounts from different time to a common point of time, generally at the balance sheet date. So that all numbers in the financial statements are reported in monetary units of the same purchasing power. 2. Procedure