PriceWaterhouseCoopers state that accountants in  countries implement IFRS as of June  Here is the reference httpwwwpwccomenUSusissuesifrsreportingpublicationsassetspwcifrsbycountrypdf  That means that all accountants in the world implement the IASBs definition namely  cumulative inflation over three years   PriceWaterhouseCoopers is a very reliable source The PWC source is thus a very reliable source of the prevalence of the IASBs definition The fact that all governments follow the IASBs definition is thus now reliably referenced as well as relevant I maintain my position that I can thus remove the said sentence as a reliable source has now been found that all accountants and all governments in the world follow the IASBs definition That is overwhelming proof that the IASBs definition is the prevalent defintion