Current cost

Edwin Whiting

Chapter 14 in A Guide to Business Performance Measurements, 1986, pp 172-187 from Palgrave Macmillan

Abstract: Abstract When historic cost became misleading because of inflation, other bases of accounting were invented in an attempt to produce profit and loss statements that were ‘translated’, ‘adjusted’ or ‘corrected’ for inflation. In 1973 the two main contending bases were: current purchasing power (CPP) current cost accounting (CCA)

Keywords: Operating Capability; High Inflation; Current Cost; Replacement Cost; Cost Basis (search for similar items in EconPapers)
Date: 1986
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DOI: 10.1007/978-1-349-07472-3_14

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