Titlebook: Accounting in an Inflationary Environment; Robert W. Scapens Textbook 1981Latest edition Macmillan Publishers Limited 1981 accounting.envi

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Jason H. Kurzer,Olga K. Weinbergples. Historical cost can be retained as the basis of financial reporting. However, constant purchasing power adjustments may also be applied in accounting systems based on replacement or current costs. In the case of replacement- or current-cost accounting many monetary measures will initially be e

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Chronic Myeloproliferative Disorders,eferences will be made to the current values of assets, without distinguishing between entry and exit values. This approach will give the illustrations more generality. However, when methods of current-cost accounting are introduced it will be necessary to define the concept of current value more pr

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Shi Wei MD, PhD,Gene P. Siegal MD, PhDnsider the effects of changing prices on accounting measurement. However, inflation does not create fundamental accounting problems. As discussed in Chapter 3, inflation affects the stability of the unit of measurement normally used by accountants, but this instability can be removed by adjustments

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https://doi.org/10.1007/978-1-349-16613-8accounting; environment; inflation