Inflation Accounting

S. J. Gray, L. G. Campbell and J. C. Shaw
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S. J. Gray: University of Glasgow
L. G. Campbell: Deloitte Haskins Sells
J. C. Shaw: Deloitte Haskins Sells

Chapter Chapter Six in International Financial Reporting, 1984, pp 303-330 from Palgrave Macmillan

Abstract: Abstract “Inflation accounting” refers to the concepts and methods of reflecting in the financial statements the impact of rising prices on a company’s financial position and performance.

Keywords: Current Cost; Income Statement; Replacement Cost; Accounting Method; International Account Standard (search for similar items in EconPapers)
Date: 1984
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-07442-6_8

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DOI: 10.1007/978-1-349-07442-6_8

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