Accounting under inflationary conditions

書誌事項

Accounting under inflationary conditions

Patrick R.A. Kirkman

(Routledge library editions, . Accounting ; v. 43)

Routledge, 2014, c1978

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注記

Reprint. Originally published: 2nd ed. London : G. Allen & Unwin, 1978

Includes bibliographical references and index

ISBN for subseries "Accounting": 9780415530811

内容説明・目次

内容説明

When first published this volume represented the first concise, accessible UK text that explained the very complex changes that could be involved in an inflation accounting system. The new edition of the book (1978) was restructured and rewritten, with a substantial amount of material added so that it provides a comprehensive and accurate picture of the inflation accounting issues of the 1970s.

目次

Preface. 1. Inflation - Recent Trends and Developments 2. Measurement of Business Profit 3. Choice of a Price Index 4. UK Price Index Numbers 5. Depreciation 6. Stock Valuation and the Cost of Sales 7. Losses and Gains on Monetary Items 8. Long-term Assets 9. Capital Maintenance 10. Inflation Accounting Systems 11. General Purchasing Power Accounting 12. Current Value Accounting 13. Inflation Accounting in the UK 14. Inflatin Accounting Outside the UK 15. Probable Effects on Profit Figures 16. Implications for the Business Sector and Central Government 17. Overall Summary and Conclusions. Appendices. Index.

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詳細情報

  • NII書誌ID(NCID)
    BB14025485
  • ISBN
    • 9780415715492
  • 出版国コード
    uk
  • タイトル言語コード
    eng
  • 本文言語コード
    eng
  • 出版地
    London
  • ページ数/冊数
    xiii, 300 p.
  • 大きさ
    26 cm
  • 分類
  • 件名
  • 親書誌ID
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