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CAQ IPTF publishes document on inflationary status of certain countries

On January 7, the Center for Audit Quality (CAQ) issued a Document for Discussion: Monitoring Inflation in Certain Countries, summarizing the information discussed at the November 6, 2021 meeting of the International Practices Task Force (IPTF) regarding the inflationary status of certain countries. The inflation data and analysis can support assessments of whether a country is highly inflationary, as required by ASC 830, Foreign Currency Matters, but is not authoritative.

For information on the accounting for foreign entities in a highly inflationary economy, see our Foreign currency guide.
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