... methods, 4 86 514, 515, 5 16 and cash flow statement, 5 46 current cost accounting, 27, 61 9, 62 1, 62 2, 62 3–4, 64 4 65 , 66 6–9, 67 6ASB and, 20, 66 6, 68 6–8combining with CPP, 66 6, 66 9– 76, 68 7, 68 8costs ... 68 8costs of, 66 9, 68 6real terms, 66 6, 66 9– 76, 68 7, 68 8current cost adjustments, 64 9, 65 7, 66 1current cost reserve account, 66 2current/non-current method of currency translation, 4 86 8current ... 4 86 8current operating profit, 64 5, 64 8, 65 0–1current purchasing power accounting, 62 , 61 9, 62 1–42, 64 4combining with CCA (real terms current cost accounting) , 66 6, 66 9– 76, 68 7, 68 8current replacement...