variable itemsの例文

例文

1. Under CMUCPP, all non-monetary items  constant and variable items  are updated daily in terms of a Brazilian-style non-monetary index or a hard currency parallel rate during hyperinflation.
2. It has become the preferred and predominant measure to determine the cost of Real Estate ( variable items valued at Historical Cost being updated ), values of housing ( historical variable real value non-monetary items being updated ) and any secured loan ( monetary item ), either private or of the Chilean government.
3. Net constant item losses and gains are calculated and accounted whenever constant items are not measured in units of CPP . Variable real value non-monetary items are valued in terms of IFRS and then updated daily in terms of the Daily CPI . Historical variable items are updated in terms of the Daily CPI because there is no stable measuring unit assumption under CMUCPP . Monetary items-except current period items-are inflation-adjusted in terms of the Daily CPI since the stable measuring unit assumption is rejected under CMUCPP . Net monetary losses and gains are calculated and accounted whenever monetary items are not inflation-adjusted.
4. 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.
5. 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.