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Inflation Accounting : An Introduction to the Debate - Geoffrey Whittington

Inflation Accounting

An Introduction to the Debate

By: Geoffrey Whittington, William Brown (Editor), John Child (Editor), Tony Hopwood (Editor), Paul Wildman (Editor)

Paperback

Published: 2nd May 1983
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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.

'an excellent introduction to the subject on inflation accounting.' Management Accountancy 'An excellent introduction to the subject, particularly valuable for readers with little or no experience of its analytical study, whether accountants in practice or industry or students in higher education ... the book is so well-written that it is surprisingly easy to read ... a most valuable contribution to the study of accountancy for price changes.' Accounting and Business Research 'This book is warmly recommended for use by intermediate students and by practitioners who do not yet have a clear understanding of the rationale of the different systems of inflation accounting.' The Accountant's Magazine 'This book has been written with a rare combination of scholarship, clarity and commonsense.' Accountancy 'This book should find a wide market amongst practitioners, in particular those concerned with policy making.' Journal of Industrial Affairs

Preface
List of abbreviations
An introduction to inflation accounting
Fundamentals
Historical cost accounting
Inflation and the general price level
Current value systems 1: valuation
Current value systems 2: capital maintenance concepts and real terms accounting
Review
Notes
Bibliography
Index
Table of Contents provided by Publisher. All Rights Reserved.

ISBN: 9780521270557
ISBN-10: 0521270553
Series: Cambridge Greek and Latin Classics
Audience: Tertiary; University or College
Format: Paperback
Language: English
Number Of Pages: 256
Published: 2nd May 1983
Publisher: CAMBRIDGE UNIV PR
Country of Publication: GB
Dimensions (cm): 21.59 x 13.97  x 1.47
Weight (kg): 0.33