Scope
 

1-4

The Restatement of Financial Statements
 

5-10

Historical Cost Financial Statements
 

11-28

Balance Sheet

11-25

Income Statement

26

Gain or Loss on Net Monetary Position

27-28

  Current Cost Finanical Statements
 

29-31

  Balance Sheet

29

  Income Statement

30

Gain or Loss on Net Monetary Position

31

Taxes
 

32

  Cash Flow Statement
 

33

  Corresponding Figures
 

34

  Consolidated Financial Statements
 

35-36

Selection and Use of the General Price Index
 

37

Economies Ceasing to be Hyperinflationary
 

38

Disclosures
 

39-40

Effective Date

41