| 单词 | current purchasing power accounting |
| 释义 | current purchasing power accounting current purchasing power accounting(constant purchasing power accounting; CPP accounting) A form of accounting that measures profit after allowing for the maintenance of the purchasing power of the shareholders’ capital. The Retail Price Index is used to adjust for general price changes to ensure that the shareholders’ capital maintains the same monetary purchasing power. There is no requirement to allow for the maintenance of the purchasing power of the loan creditors’ capital. Current purchasing power accounting was covered by the provisional Statement of Standard Accounting Practice 7, issued in 1974 but withdrawn in 1978. |
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