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| (CPI).
| | ''Financial reporting - impairment'' |
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| | The higher of fair value less costs of disposal and value in use. |
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| The Consumer Prices Index is a leading measure of inflation in the UK, calculated as the change from month to month in the prices of a standard basket of consumer goods and services.
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| The CPI replaced the Retail Prices Index (RPI) for a number of purposes as a primary measure of inflation in the UK.
| | == See also == |
| | | * [[Carrying value]] |
| Previously known as the Harmonised Index of Consumer Prices (HICP).
| | * [[Fair value]] |
| | | * [[IAS 36]] |
| | | * [[Impairment]] |
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| | * [[Value in use]] |
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| The Consumer Price Index is one of the leading inflation indices used in the US.
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| Its uses include the limited indexation of certain US pensions.
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| More generally, a consumer prices index is a statistical estimate constructed using the prices of a defined sample of representative consumer items, such as goods and services, whose prices are collected periodically.
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| The index is compared to a base period to give an estimate of periodic inflation rates.
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| ==See also== | |
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| * [[Cost of living adjustment]] | |
| * [[CPIH]] | |
| * [[Harmonised index of consumer prices]] | |
| * [[Index numbers]] | |
| * [[Inflation]] | |
| * [[Output price index]]
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| * [[Producer Price Index]]
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| * [[Retail Prices Index]]
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| * [[Services Producer Price Index]]
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| * [[Treasury inflation-indexed securities]]
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Revision as of 17:16, 30 July 2020
Financial reporting - impairment
The higher of fair value less costs of disposal and value in use.
See also