Debate on Inflation Accounting

Klappentext This book gives a historical account of the worldwide development of the theory and practice of inflation accounting. Zusammenfassung First published in 1984! this book gives a historical account of the worldwide development of the theory and practice of inflation accounting (particularly as applied to the financial accounts of corporations). It is a comprehensive account! both in terms of the historical depth and the international breadth of its coverage. Inhaltsverzeichnis Preface; List of abbreviations; 1. Introduction; Part I. The Debate: 2. Inflation accounting before the Second World War; 3. Developments in inflation accounting from the Second World War to 1974; 4. The contemporary British debate I: the watershed of the CPP experiment, 1973; 5. The contemporary British debate II: the Sandilands Committee and its report (1974-75); 6. The contemporary British debate III: ED18 to SSAP16 (1976-83); 7. Inflation accounting in the USA (1975-80); 8. Inflation accounting in Australiasia; 9. Inflation accounting in other countries; 10. The present state of inflation accounting throughout the world; Part II. Causes and Consequences: 11. Competing systems of accounting for price changes; 12. Particular issues: valuation, capital maintenance and the gain on borrowing; 13. The course of the debate: causes and influences; 14. Accounting standards and the future of the inflation accounting debate; Notes; Bibliography; Indexes.

Product details

• Authors: D. P. Tweedie, David Tweedie, David P. Tweedie, David P. Whittington Tweedie, David Whittington Tweedie, Geoffrey Whittington
• Publisher: Cambridge University Press ELT
• Languages: English
• Product format: Paperback / Softback
• Released: 30.07.2009
• EAN: 9780521117654
• ISBN: 978-0-521-11765-4
• No. of pages: 420
• Series: Cambridge Studies in Managemen; Cambridge Studies in Management; Cambridge Studies in Management
• Subject: Social sciences, law, business > Business > Advertising, marketing