Tag Archives | Changing Prices

Current Purchasing Power Accounting (CPPA)

In this article we will discuss about Current Purchasing Power Accounting (CPPA):- 1. Subject Matter of CPPA 2. Methodology of CPPA 3. Balance Sheet 4. Evaluation. Subject Matter of CPPA: Current Purchasing Power Accounting (CPPA) is known by different names such as Constant Purchasing Power Accounting (CPPA), General Price Level Accounting (GPLA), Constant Dollar Accounting (in USA), General Purchasing Power [...]

By |2016-06-18T06:59:44+00:00June 18, 2016|CPPA|Comments Off on Current Purchasing Power Accounting (CPPA)
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Current Cost Accounting (CCA): Objective and Evaluation

In this article we will discuss about Current Cost Accounting (CCA):- 1. Definition of Current Cost Accounting (CCA) 2. Objectives of CCA 3. Evaluation. Definition of Current Cost Accounting (CCA): Current cost accounting uses "value to the business" as the measurement basis. Value to the business is defined as: (a) Net current replacement cost or, if a permanent diminution to [...]

By |2016-06-18T06:59:44+00:00June 18, 2016|Current Cost Accounting|Comments Off on Current Cost Accounting (CCA): Objective and Evaluation
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