Chapter 18
Hyperinflation
1.2 Hyperinflationary economies
1.4 The introduction of IAS 29
2.3 Definition of hyperinflation
2.4 The IAS 29 restatement process
3 Selection of a General Price Index
3.1 Selecting a general price index
3.2 General price index not available for all periods
4 Analysis and Restatement of Balance Sheet Items
4.1 Monetary and non-monetary items
4.1.1 Monetary or non-monetary
4.1.3 Non-monetary items carried at current cost
4.1.4 Non-monetary items carried at historical cost
4.3 Restatement of investees and subsidiaries
4.4 Calculation of deferred taxation
5 Analysis and Restatement of Items in Other Primary Financial Statements
5.1 Restatement of statements of comprehensive income (and income statements if presented)
5.1.1 Restatement of interest and exchange differences
5.2 Calculation of the gain or loss on the net monetary position
5.3 Restatement of the statement of cash flows
5.4 Restatement of the corresponding figures
7.1 Economies becoming hyperinflationary
7.2 Economies ceasing to be hyperinflationary
7.3 Economies exiting severe hyperinflation
7.3.1 Scope of the severe hyperinflation exemption
7.3.2 The deemed cost exemption
7.3.3 Disclosures related to severe hyperinflation