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Author: Patrick Kirkman Publisher: Routledge ISBN: 1134713460 Category : Business & Economics Languages : en Pages : 315
Book Description
When first published this volume represented the first concise, accessible UK text that explained the very complex changes that could be involved in an inflation accounting system. The new edition of the book (1978) was restructured and rewritten, with a substantial amount of material added so that it provides a comprehensive and accurate picture of the inflation accounting issues of the 1970s.
Author: Patrick Kirkman Publisher: Routledge ISBN: 1134713533 Category : Business & Economics Languages : en Pages : 217
Book Description
When first published this volume represented the first concise, accessible UK text that explained the very complex changes that could be involved in an inflation accounting system. The new edition of the book (1978) was restructured and rewritten, with a substantial amount of material added so that it provides a comprehensive and accurate picture of the inflation accounting issues of the 1970s.
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: Frank L. Clarke Publisher: Sydney University Press ISBN: 1920898271 Category : Business & Economics Languages : en Pages : 490
Book Description
The Tangled Web of Price Variation Accounting covers a wide range of topics in the area of price variation - from purchasing power, prices and inflation, to price level variations and serviceability.
Author: Mr.Segismundo Fassler Publisher: International Monetary Fund ISBN: 1451854293 Category : Business & Economics Languages : en Pages : 47
Book Description
The principles underlying the recording of changes in inventories are explained in the System of National Accounts, 1993 (1993 SNA), but operational guidelines on their measurement are lacking. This paper elaborates specific statistical techniques and their underlying assumptions for calculating changes in inventories and holding gains when only data on stocks of inventories are available. Several data situations are considered. The authors propose methods for measuring changes in inventories that meet the 1993 SNA principles. The paper also explores possibilities for implementing the proposed improvements and explains the interpretation of data on changes in inventories.
Author: United States. Congress. House. Committee on Small Business. Subcommittee on SBA and SBIC Authority and General Small Business Problems Publisher: ISBN: Category : Small business Languages : en Pages : 500
Author: International Monetary Fund Publisher: International Monetary Fund ISBN: 9781557750167 Category : Business & Economics Languages : en Pages : 84
Book Description
This paper describes methodological issues pertaining to measurement of fiscal impact. The fiscal deficit is, under any circumstances, a crude tool for assessing the impact of fiscal policy on the economy. This paper also analyzes various ways in which the conventional definition of the fiscal deficit is affected by high rates of inflation. It has shown that, as the rate of inflation rises, the picture emerging from the conventional measure may, under certain circumstances, become somewhat blurred since the conventional measure may magnify the size of the fiscal adjustment that a country need. In fact, the size of the debt service that compensates bondholders for the reduction in the real value of their assets arising from inflation should be made explicit so as to indicate that part of the deficit whose impact depends mainly on portfolio decisions regarding the public's demand for government bonds, and on the potential effects of these bonds on the monetary and liquidity conditions of the economy.
Author: George J. Staubus Publisher: Routledge ISBN: 1136533796 Category : Business & Economics Languages : en Pages : 336
Book Description
This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual framework.
Author: Kelly L. Williams Publisher: Emerald Group Publishing ISBN: 1787564096 Category : Business & Economics Languages : en Pages : 191
Book Description
This groundbreaking study explores major influences on Paton’s thoughts on accounting and shows how Paton was an active participant in the professional accounting organizations of his day.
Author: Patrick Kirkman
Author: Patrick Kirkman
Author: Geoffrey Whittington
Author: Frank L. Clarke
Author: Mr.Segismundo Fassler
Author: 
Author: United States. Congress. House. Committee on Ways and Means
Author: United States. Congress. House. Committee on Small Business. Subcommittee on SBA and SBIC Authority and General Small Business Problems
Author: International Monetary Fund
Author: George J. Staubus
Author: Kelly L. Williams