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16 195 Ft
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Estimated delivery time: In stock at the publisher, but not at Prospero's office. Delivery time approx. 3-5 weeks.
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Product details:
- Publisher Cambridge University Press
- Date of Publication 3 March 1983
- ISBN 9780521270557
- Binding Paperback
- No. of pages256 pages
- Size 217x138x17 mm
- Weight 355 g
- Language English 0
Categories
Short description:
This book provides a clear and concise summary of the present state of the theory of inflation accounting for students and practitioners.
MoreLong description:
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
Table of Contents:
Preface; List of abbreviations; 1. An introduction to inflation accounting; 2. Fundamentals; 3. Historical cost accounting; 4. Inflation and the general price level; 5. Current value systems 1: valuation; 6. Current value systems 2: capital maintenance concepts and real terms accounting; 7. Review; Notes; Bibliography; Index.
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