the fact that the financial statements and the corresponding figures for previous periods have been restated for the changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end

of the reporting period;

whether the financial statements are based on a historical cost

approach or a current cost approach; and

the identity and level of the price index at the end of the reporting

period and the movement in the index during the current and the previous reporting period.

              The disclosures required by this Standard are needed to make clear the basis of

dealing with the effects of inflation in the financial statements. They are also intended to provide other information necessary to understand that basis and the resulting amounts.

Effective date

              This Standard becomes operative for financial statements covering periods

beginning on or after 1 January 1990.

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