Accounting under inflationary conditions

Kirkman, Patrick R. A.

Accounting under inflationary conditions [electronic resource] / Patrick R.A. Kirkman. - 2nd ed. - London ; New York : Routledge, 2014. - xiii, 300 p. - Routledge library editions. Accounting ; v. 43 .

Second edition first published in 1978--T.p. verso.

Includes bibliographical references and index.

1. Inflation : recent trends and developments -- 2. Measurement of business profit -- 3. Choice of price index -- 4. UK price index numbers -- 5. Depreciation -- 6. Stock valuation and the cost of sales -- 7. Losses and gains on monetary items -- 8. Long-term assets -- 9. Capital maintenance -- 10. Inflation accounting systems -- 11. General purchasing power accounting -- 12. Current value accounting -- 13. Inflation accounting in the UK -- 14. Inflation accounting outside the UK -- 15. Probable effects on profit figures -- 16. Implications for the business sector and central government -- 17. Overall summary and conclusions.




Mode of access: World Wide Web.

9781315881676 (e-book : PDF)


Accounting--Effect of inflation on.
Accounting and price fluctuations.


Electronic books.

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