Inflation accounting : an introduction to the debate
Author(s)
Bibliographic Information
Inflation accounting : an introduction to the debate
（Management and industrial relations series, 3）
Cambridge University Press, 1983
- : pbk
Available at / 64 libraries
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Research Institute for Economics & Business Administration (RIEB) Library , Kobe University図書
657.0-547081000066762
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General Library Yamaguchi University
: pbk336.9/W3470083210007,
pbk.336.9/w3470083210007, 336.9/W3470083210018 -
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Note
Bibliography: p. 223-239
Includes index
Description and Table of Contents
Description
This book provides a clear and concise summary of the present state of the theory of inflation accounting for students and practitioners. It describes all of the main alternative methods of inflation accounting and illustrates them, using simple numerical examples. The theoretical and practical aspects of each method are discussed, in order to give the reader the framework within which he can evaluate the relative merits of the various practical solutions to the inflation accounting problem which are now being implemented in the UK, USA and elsewhere throughout the English-speaking world. The emphasis throughout is on a comparison of the relative merits of alternative systems, rather than aiming to give a single 'best' solution. Indeed the latter aim is seen as most probably illusory, because different types of accounting information may be needed for different purposes.
Table of Contents
- Preface
- List of abbreviations
- 1. An introduction to inflation accounting
- 2. Fundamentals
- 3. Historical cost accounting
- 4. Inflation and the general price level
- 5. Current value systems 1: valuation
- 6. Current value systems 2: capital maintenance concepts and real terms accounting
- 7. Review
- Notes
- Bibliography
- Index.
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