• CPP Accounting: CPP makes adjustments for general inflation and uses constant monetary units. It ensures that financial statements reflect the impact of changes in purchasing power.
• CCA Accounting: CCA allows for specific price movements, adjusting assets and liabilities based on their current costs. It helps in maintaining the operating capability of a company by reflecting the current replacement costs.

Both methods focus on adjustments due to inflation or price changes but differ in how they approach and calculate the impact. CPP addresses general inflation, while CCA focuses on specific price changes.