There are some arguments supported the general price level adjusted accounting (Belkaoui, 2001. 176-179). First, statement based on general price level adjusted presents data concerning purchasing power and the claim of money at the end of period, Second, general price level accounting provides better matching concept of revenues and expenses because it uses common value. Third, general price level accounting is easy to implement. It only changes the "old value" with "current value". And forth, general price level accounting provides relevant information for management. It presents the effect of inflation on financial statement and realistically present firms' performance.