RCPLAResource Centres for Participatory Learning and Action
References in periodicals archive ?
In accord with Bulletin B-10 (Instituto Mexicano de Contadores Publicos [IMCP] 1984), Recognition of the Effects of Inflation in Financial Information, Mexican companies have reported replacement-cost, price-level-adjusted (RCPLA) information in the primary financial statements since 1984 (under an evolving set of rules).
Under RCPLA accounting, amounts for every time period are reported on the financial statements in purchasing power at the year-end of the most recent reporting period.
(2) Readers interested in an example of RCPLA accounting should see Gordon (2001, Appendix).