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www.lasb.org/uploaded_flies/documents/8_39_ifric-d05.pdf.


The international financial reporting interpretations committee of the International Accounting Standards Board An editor has expressed concern that this article or section is .
Please help improve the article by adding information and sources on neglected viewpoints, or by summarizing and
 released in March draft interpretation D5, Applying IAS See iPlanet Application Server.

1. (computer) IAS - The first modern computer. It had main registers, processing circuits, information paths within the central processing unit, and used Von Neumann's fetch-execute cycle.
 29, Financial Reporting in Hyperinflationary Economies for the First Time (www.lasb.org/uploaded_flies/documents/8_39_ifric-d05.pdf). The proposed interpretation contains guidance on how an entity should restate re·state  
tr.v. re·stat·ed, re·stat·ing, re·states
To state again or in a new form. See Synonyms at repeat.



re·state
 its financial statements in the first year it identifies hyperinflation Hyperinflation

Extremely rapid or out of control inflation.

Notes:
There is no precise numerical definition to hyperinflation. This is a situation where price increases are so out of control that the concept of inflation is meaningless.
 in the economy of its functional currency. Comments are due May 14.
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Title Annotation:International
Publication:Journal of Accountancy
Date:May 1, 2004
Words:73
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