The Debate on Inflation Accounting - Brossura

Tweedie, David

Brossura

ISBN 10: 0521117658 ISBN 13: 9780521117654

Casa editrice: Cambridge University Press, 2009

Riassunto

This book gives a historical account of the worldwide development of the theory and practice of inflation accounting.

Su questo libro

Descrizione del libro

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.

Contenuti

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.

Dettagli dell'edizione

• Editore: Cambridge University Press
• Data di pubblicazione: 2009
• Lingua: Inglese
• ISBN 10: 0521117658
• ISBN 13: 9780521117654
• Rilegatura: Copertina flessibile
• Numero edizione: 1
• Numero di pagine: 420
• Contatto del produttore: non disponibile
• Persona responsabile: GPSR Kontakt; gpsr@libri.de; ; Europaallee 1; Bad Hersfeld; 36244; Germania