I.

Introduction
II. Inflation and Hyperinflation
 Indicators of Hyperinflation
III. Restatement of FS
IV. Historical Cost Financial Statements
 Restatement Procedures: Statement of Financial Position
 Assets and Liabilities
 Assets and Liabilities linked by agreement to changes in price
 Monetary and Non-monetary items
 Non-monetary items carried at amounts current at the end of the reporting
period
 Non-monetary items expressed at amounts current at their date of
acquisition
 Non-monetary items expressed at amounts current at dates other than their
date of acquisition or that of the statement of financial position
 Write-down to recoverable amount
 An investee that is accounted for under the equity method
 Borrowing costs
 Assets purchased under deferred payment arrangement

 Equity Components

 Restatement Procedures: Statement of Comprehensive Income

 Gain or Loss on Net Monetary Position
 Presentation

V. Current Cost Financial Statements

 Statement of Financial Position
 Statement of Comprehensive Income
 Gain or Loss on Net Monetary Position

VI. Other Restatement Issues

 Taxes
 Statement of Cash Flows
 Corresponding figures
 Consolidated FS
 Selection and Use of the general Price Index
 Economies ceasing to be hyperinflationary

VII. DISCLOSURES