High Quality Content by WIKIPEDIA articles! Constant item purchasing power accounting (CIPPA) is the IASB's basic accounting model originally authorized in IFRS in 1989 as an alternative to traditional historical cost accounting where under financial capital maintenance is always and everywhere measured in units of constant purchasing power in terms of a daily CPI (consumer price index) or monetized daily indexed unit of account (e.g. the Unidad de Fomento in Chile) during low inflation and deflation and in terms of a daily parallel rate or daily index rate during high inflation and hyperinflation because there is no stable measuring unit assumption under CIPPA. CIPPA implements financial capital maintenance in units of constant purchasing power – as originally authorized in IFRS in the Framework (1989), Par 104 (a) ] which states: "Financial capital maintenance can be measured in either nominal monetary units or units of constant purchasing power" as an alternative to the...

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