Inflation Accounting Methods And Their Effectiveness
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Inflation Accounting Methods And Their Effectiveness
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Author : Ismail Hakki Sulucay
language : en
Publisher:
Release Date : 1992
Inflation Accounting Methods And Their Effectiveness written by Ismail Hakki Sulucay and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with categories.
This thesis provides an overview of the inflation accounting methods and their applications as accounting standards. Constant purchasing power accounting and current cost accounting are explained as the major inflation accounting methods. Inflation accounting standards announced in the United States, Britain, and Canada are presented in a comparative manner. Several empirical studies which examined the usefulness of the inflation disclosures required by the U.S. Financial Accounting Standards Board Statement No. 33 are reviewed to provide information on the effectiveness of inflation accounting methods. These studies produced mixed results. While some showed enhanced information value in inflation disclosures, others showed none. Inflation, inflation accounting, constant purchasing power accounting, constant dollar accounting, current cost accounting, current value.
Inflation Accounting
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Author : Geoffrey Whittington
language : en
Publisher: Cambridge University Press
Release Date : 1983-03-03
Inflation Accounting written by Geoffrey Whittington and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983-03-03 with Business & Economics categories.
Describes the theoretical and practical aspects of alternative methods of inflation accounting. Simple numerical examples enable the reader to evaluate the relative practical solutions to the inflation-accounting problem now being implemented in the U.K., U.S., and throughout the English-speaking world.
Accounting Under Inflationary Conditions Rle Accounting
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Author : Patrick Kirkman
language : en
Publisher: Routledge
Release Date : 2014-02-05
Accounting Under Inflationary Conditions Rle Accounting written by Patrick Kirkman and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-02-05 with Business & Economics categories.
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.
Inflation Accounting
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Author : Geoffrey Whittington
language : en
Publisher: Cambridge University Press
Release Date : 1983-03-03
Inflation Accounting written by Geoffrey Whittington and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983-03-03 with Business & Economics categories.
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.
Inflation Accounting Capital Market Efficiency And Security Prices
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Author : Sanjoy Basu
language : en
Publisher: [Hamilton, Ont.] : Society of Management Accountants of Canada
Release Date : 1977
Inflation Accounting Capital Market Efficiency And Security Prices written by Sanjoy Basu and has been published by [Hamilton, Ont.] : Society of Management Accountants of Canada this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Business & Economics categories.
Inflation Accounting
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Author : Patrick R. A. Kirkman
language : en
Publisher: John Wiley & Sons
Release Date : 1975
Inflation Accounting written by Patrick R. A. Kirkman and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Business & Economics categories.
Inflation Accounting
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Author : Sir Francis Sandilands
language : en
Publisher:
Release Date : 1975
Inflation Accounting written by Sir Francis Sandilands and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Business & Economics categories.
Inflation Accounting
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Author : Vincent Tawiah
language : en
Publisher:
Release Date : 2015
Inflation Accounting written by Vincent Tawiah and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
The sole responsibility of accounting is to present what has transpired within a given period through reporting not what should have occurred or will occur. Despite fitting correctly into the definition of reporting business event, historical cost accounting in recent times has come under heavy criticism of lacking behind economic trends due to the use of original cost. Historical cost accounting has been challenge on principles of uniform monetary measure and matching concepts. These growing dissatisfaction with historical cost accounting as a method of reporting financial statements has made it necessary to consider alternative method which is accounting for price level changes. Unfortunately, this alternative has not been put to practice due to its unattractiveness. It is against this background that this paper attempts to discuss some novel questions with recommendations about the existing inflation accounting methods. Aside the traditional disadvantages of inflation accounting, this article have critically examine the restatement of items under inflation accounting against basic accounting, economics and finance principles. In addition the novel questions have been raised on the consistency and rationale behind the treatment of certain items under price level changes accounting. The article argues that, inflation accounting is not only inconsistent with accounting principles but also with related subjects such as economics and finance. In practice inflation accounting creates illusionary or imaginary profit which does not exist, thus capital maintenance concept is just a paper theory because much of the profit under inflation accounting is unrealised or holding gain Inflation accounting distorts the basic objective of reporting what happen within a period or at specific time. The greatest deterrent to adoption of price level changes accounting is what it is not: inflation accounting is not present value, net realizable value, or current market values or fair value and therein lies much of the opposition to its use. In line with these questions, the article recommends that, inflation accounting can only be meaningful with new accounting system since the existing system is based on historical cost accounting.
Inflation Accounting
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Author : Great Britain. Inflation Accounting Committee
language : en
Publisher:
Release Date : 1975
Inflation Accounting written by Great Britain. Inflation Accounting Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Business & Economics categories.
A Survey Of Accountants Views On The Desirability And Method Of Inflation Accounting
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Author : Rosalie C. Hallbauer
language : en
Publisher:
Release Date : 1983
A Survey Of Accountants Views On The Desirability And Method Of Inflation Accounting written by Rosalie C. Hallbauer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Accounting categories.