Changing Prices

• Definitions[SFAS 89]
• Presentation
• Increase/Decrease in Current Cost
• Current Cost Income From Continuing Operations
• Purchasing Power Gain/Loss

  	Purchasing Power Gains	Purchasing Power Gains
  Holding Monetary Assets	During a period of deflation	During a period of inflation
  Holding Monetary Liabilities	During a period of inflation	During a period of deflation

• Holding Gain/Loss