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    Accounting Treatment: Purchasing Power Gains And Losses

    2016/4/18 22:49:00 24

    Purchasing PowerProfit And LossFinancial Treatment

    The loss or benefit of the purchasing power resulting from the change in the price of a monetary project.

    General price level accounting first requires accounting items to be divided into two categories: monetary and non monetary.

    Non monetary items do not generate purchasing power gains or losses, but they need to be adjusted by general price indices.

    On the contrary, monetary items do not need to be adjusted, but the monetary purchasing power gains and losses are calculated.

    Therefore, whether the calculation of the purchasing power gains and losses is correct depends largely on the appropriateness of the division of monetary and non monetary items.

    Calculating the purchasing power gains and losses on monetary items is a feature of general price level accounting and a key step in general price level accounting.

    Because monetary items are fixed amounts, therefore, whether prices rise or prices fall will cause monetary items to be affected accordingly, causing enterprises to suffer corresponding purchasing power losses or obtain corresponding purchasing power interests.

    In the case of rising prices, because of the decline in purchasing power of money, holding monetary assets will suffer from purchasing power, while holding monetary liabilities will gain purchasing power.

    On the contrary, in the case of falling prices, because of the rising purchasing power of money, holding monetary assets will gain purchasing power, while holding monetary liabilities will suffer the loss of purchasing power.

    If it is in the final currency

    purchasing power

    As a constant purchasing power to calculate the purchasing power gains and losses of monetary items, the purchasing power gains and losses of monetary items are expressed in terms of monetary units at the end of the purchasing power, and the net amount of monetary items that enterprises should hold at the end of the term, minus the difference after the net monetary items held in the end of the original cost accounting statements.

    When the calculation result is positive, it is interest when loss is negative.

    The concrete calculation process is as follows: first, calculate the net monetary item that should be held at the end of the term.

    Net monetary items should be held at the end of the term.

    The calculation of the net monetary items held at the end of the term is more complicated. It is equivalent to the net monetary value at the beginning of the term, which is restated by the purchasing power of the end currency, plus the reduction of the monetary items in the period when the purchasing power of the end money is finally expressed.

    When the net amount of monetary items is restated, the conversion coefficient is equal to the general price index at the end of the period divided by the first price index.

    Restated the general price index at the end of the period divided by the general price index during the period.

    For heaven

    accounting

    The intra annual average anatomical items, such as sales revenue and cost of sales, can be used in the price index during the period. The average price index can be applied at a certain time point in the accounting period; for the items that occur evenly during the accounting period, such as sales receipts and sales costs, the average price index can be used in the period; the general price index can be adopted for the specific items at a certain time point in the accounting period, issuing bonds and dividend payments.

    If the general price index at that time is not easy to obtain, a general approach to that point can be adopted.

    price index

    Then calculate the net monetary item actually held at the end of the term.

    The net amount of actual monetary items held at the end of the term is relatively simple, which is equal to the difference between all monetary assets and all monetary liabilities in the original cost accounting statement.

    When the total amount of monetary assets is larger than that of monetary liabilities, it is positive and vice versa.

    Finally, we calculate the purchasing power gains and losses on net monetary items.

    That is, the net monetary item held at the end of the term should be deducted from the net monetary item actually held at the end of the term. The difference is the purchasing power gains and losses on the net monetary item. The positive number is the loss and the negative number is the interest.

    As for reporting methods of purchasing power gains and losses in financial reports, it is generally believed that because the gains or losses of purchasing power of monetary items are similar to those of non monetary items in terms of their profits or losses, they should be included in the calculation of total profits of enterprises, but not reported in the business profits.

    For the calculation of the profit and loss of monetary items, it is usually necessary to compile a calculation table of purchasing power gains and losses on the net amount of monetary items as supplementary reports.


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