A review of inflation accounting and its economic implications
Rj Betts
Omega, 1977, vol. 5, issue 4, 381-393
Abstract:
The purposes of this paper are firstly to identify the problems which inflation creates in the context of conventional accounting methods, secondly to consider the alternative forms of inflation accounting which have been proposed, thirdly to look in more detail at the particular method which is to be adopted in the UK, and finally to consider the effects which that method will have on company results and on broader economic issues.
Date: 1977
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