Hyperinflation (Section 31)

1. Recognition and measurement

1.1. Indicators of hyperinflation

1.2. Measuring unit

1.3. Procedures for restating historical cost financial statements

1.3.1. Financial statements

1.3.2. Monetary items

1.3.3. Assets and liabilities linked by agreement to changes in prices

1.3.4. Non-monetary items

1.3.5. Equity

1.4. Gain or loss on net monetary position

1.5. Economies ceasing to be hyperinflationary

2. Presentation and disclosure

3. Scope and definitions

3.1. Quick overview

3.2. Definitions

3.3. Scope

4. Current issues and further resources

4.1. Further resources

4.1.1. Disclosure checklist