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Author: OECD Publisher: OECD Publishing ISBN: 9264299513 Category : Languages : en Pages : 100
Book Description
Under inflation, national accounts at current as well as at constant prices will be seriously distorted unless special adjustment techniques are applied. By explaining these systematically, this book brings new insights into the measurement of income as well as the calculation of indices.
Author: OECD Publisher: OECD Publishing ISBN: 9264299513 Category : Languages : en Pages : 100
Book Description
Under inflation, national accounts at current as well as at constant prices will be seriously distorted unless special adjustment techniques are applied. By explaining these systematically, this book brings new insights into the measurement of income as well as the calculation of indices.
Author: David Tweedie Publisher: Cambridge University Press ISBN: 9780521117654 Category : Business & Economics Languages : en Pages : 0
Book Description
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. The account of the debate in Britain includes the results of original research by the authors, based on interviews and archive material. The book offers important insights not only into the present state and likely future course of the debate on inflation accounting but also into the whole process of setting financial accounting standards. The exposition is kept at a non-technical level wherever possible, but the reader should ideally have the degree of technical expertise which could be acquired by reading the companion volume, Inflation Accounting: an introduction to the debate, by Geoffrey Whittington.
Author: Geoffrey Whittington Publisher: Cambridge University Press ISBN: 1108508464 Category : Business & Economics Languages : en Pages : 367
Book Description
The measurement methods used in financial accounting affect our perception of the value and performance of businesses by determining the amount of reported profit or loss and the resources of the business. Thus, measurement affects shareholders and other stakeholders in the business. It has even been suggested that the world financial crisis of 2007–2010 was partly due to the mis-measurement of financial instruments. In this book, Geoffrey Whittington provides a unique survey of the theory and practice of measurement in financial accounts. It seeks to define and illustrate alternative methods, using simple numerical examples, and to analyse their theoretical properties. Also, it summarises extensive empirical evidence and the historical development of ideas and practice. It is essential reading for advanced undergraduate and postgraduate students studying financial accounting, as well as practitioners and policy-makers concerned with accounting standards.
Author: G.W. Dean Publisher: Routledge ISBN: 1000166937 Category : Business & Economics Languages : en Pages : 313
Book Description
This book, first published in 1982, collects papers about market price valuations capable of different interpretations. Many give quite explicit support for the selling price case. Others are incapable of reasonable interpretation other than in support for selling price valuations. And still others are not inconsistent with the selling price case. Together they provide valuable historical analysis of selling price valuations in diverse contexts.
Author: Lequiller François Publisher: OECD Publishing ISBN: 9264214631 Category : Languages : en Pages : 520
Book Description
This is an update of OECD 2006 "Understanding National Accounts". It contains new data, new chapters and is adapted to the new systems of national accounts, SNA 2008 and ESA 2010.
Author: Mohd Rizwan Ahmad Publisher: Atlantic Publishers & Dist ISBN: 9788126902163 Category : Accounting Languages : en Pages : 198
Book Description
This Treatise On Inflation Accounting Provides A Detailed Treatment Of Concepts And Techniques Of Inflation Accounting. It Gives A Clear Understanding Of Accounting Data And Their Limitations During Inflation. In This Context, An Attempt Is Made To Underline The Importance Of Inflation Accounting With Particular Reference To A Case Study Of Selected Units.
Author: Jan Toporowski Publisher: Routledge ISBN: 1134618271 Category : Business & Economics Languages : en Pages : 176
Book Description
This volume develops an original critique of the belief that the present era of finance, where finance markets dominate contemporary capitalist economies, represents the best possible way of organising economic affairs. In fact, it is argued, the ensuing economic instability and inefficiency create the preconditions for the end of the dominance of finance. The End of Finance develops a theory of capital market inflation rooted in the work of Veblen, Kalecki, Keynes and Minsky, demonstrating how it disinclines productive activity on the part of firms, provides only short-term conditions that are propitious for privatisation and distorts monetary policy in the long-term. The author examines the role of pension fund schemes and financial derivatives in transmitting capital market inflation and provides a nuanced analysis of the contradictory role they play in the financial system. Capital market inflation is also examined in its historical context and compared with past inflations, in particular the South Sea and Mississippi Bubbles, which spawned the first financial derivatives, and the first privatisations. This broad historical vision allows us to see these forms of inflation as temporary and provisional in character.
Author: World Health Organization Publisher: World Health Organization ISBN: 9789241546010 Category : Business & Economics Languages : en Pages : 364
Book Description
"The Guide, in Part I, begins with a brief description of generalized CEA and how it relates to the two questions raised above. It then considers issues relating to study design, estimating costs, assessing health effects, discounting, uncertainty and sensitivity analysis, and reporting results. Detailed discussions of selected technical issues and applications are provided in a series of background papers, originally published in journals, but included in this book for easy reference in Part II." (from the back cover).
Author: Robert Aliber Publisher: Stanford University Press ISBN: 0804776415 Category : Business & Economics Languages : en Pages : 400
Book Description
Your financial health is more than a mere collection of debits and credits on a balance sheet. In fact, the numbers on a financial statement represent a series of decisions that, if made strategically, can ensure that each of us maintains our desired standard of living at every age and stage of life. Many people think that key financial choices are too complicated to make on their own. However, with the right information and guidance, we can all secure our own financial future. Your Money and Your Life is more than your average guide to financial planning and retirement. Acclaimed author and speaker Robert Z. Aliber helps readers to make efficient and effective financial decisions at key moments throughout their lives, such as where to go to college; if and when to buy a home; how much insurance, if any, to buy; how to manage savings and retirement; when the time is right to approach a professional advisor; and how to proceed with estate planning. With an eye toward the issues that are most pressing in today's economy, Aliber clearly explains the sophisticated concepts that underpin everyday money management—with the goal of making this guide the go-to reference in your financial planning library, regardless of your age or wealth. Readers of this book will come away with the sense that Aliber is their own financial planner, offering strategies that will help to guide them toward security in the present and the future. Your Money and Your Life is filled with examples to which readers will be able to relate, as well as checklists of "actionables" to help make their plans realities.
Author: OECD
Author: OECD
Author: David Tweedie
Author: Geoffrey Whittington
Author: G.W. Dean
Author: Lequiller François
Author: Mohd Rizwan Ahmad
Author: Jan Toporowski
Author: World Health Organization
Author: Robert Aliber
Author: Robert William Scapens