Download or read book The debate on inflation accounting written by and published by . This book was released on 1987 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Debate on Inflation Accounting written by David Tweedie and published by Cambridge University Press. This book was released on 2009-07-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Inflation Accounting written by Geoffrey Whittington and published by . This book was released on 1983 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Inflation Accounting written by Geoffrey Whittington and published by Cambridge University Press. This book was released on 1983-03-03 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book A Survey of Current Opinion on the Inflation Accounting Debate written by Damian J. Kennedy and published by . This book was released on 1980 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Inflation Accounting Debate written by Jack David Tuckwiller and published by . This book was released on 1992 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Inflation Accounting written by Robert Bloom and published by Praeger Publishers. This book was released on 1984-06-01 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Inflation Accounting" provides a conceptual and pragmatic framework to examine the debate on accounting for price changes. Traces the evolution of thought on accounting for changing prices, both in the U.S. and abroad.
Download or read book The Inflation Accounting Debate in the UK written by Peter O Sullivan and published by . This book was released on 2002 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book On the Revaluation of Arbitraged Assets and the Inflation Accounting Debate written by David Butler and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper recasts an old debate in accounting, that of the appropriate means of revaluing assets in place, within a new theoretical and empirical framework. The new theoretical framework is to regard the current movement of current cost accounting indices as reflecting inter-industry arbitrage of both assets in place and investment. This new perspective results in a new empirical development which draws upon recent advances in time-series econometrics, namely, error correction representations of the trajectory of related time-series. We construct error correction representations of both the current-cost and the current purchasing power method of valuing assets in place and compare them according to their ability to forecast the future value of assets in place. The results suggest that the time path of specific price indices has a parsimonious error-correction representation involving other related price indices. The bivariate and multivariate tests of forecasting accuracy we conducted show that the error correction model clearly outperforms the random walk benchmark model.
Download or read book Inflation Accounting written by Geoffrey Whittington and published by Cambridge University Press. This book was released on 1983-03-03 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Describes the theoretical and practical aspects of alternative methods of inflation accounting. Simple numerical examples enable the reader to evaluate the relative practical solutions to the inflation-accounting problem now being implemented in the U.K., U.S., and throughout the English-speaking world.
Download or read book Value and Profit written by Geoffrey Whittington and published by Cambridge University Press. This book was released on 2017-08-03 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Great Inflation written by Michael D. Bordo and published by University of Chicago Press. This book was released on 2013-06-28 with total page 545 pages. Available in PDF, EPUB and Kindle. Book excerpt: Controlling inflation is among the most important objectives of economic policy. By maintaining price stability, policy makers are able to reduce uncertainty, improve price-monitoring mechanisms, and facilitate more efficient planning and allocation of resources, thereby raising productivity. This volume focuses on understanding the causes of the Great Inflation of the 1970s and ’80s, which saw rising inflation in many nations, and which propelled interest rates across the developing world into the double digits. In the decades since, the immediate cause of the period’s rise in inflation has been the subject of considerable debate. Among the areas of contention are the role of monetary policy in driving inflation and the implications this had both for policy design and for evaluating the performance of those who set the policy. Here, contributors map monetary policy from the 1960s to the present, shedding light on the ways in which the lessons of the Great Inflation were absorbed and applied to today’s global and increasingly complex economic environment.
Download or read book The Inflation Targeting Debate written by Ben S. Bernanke and published by University of Chicago Press. This book was released on 2007-11-01 with total page 469 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past fifteen years, a significant number of industrialized and middle-income countries have adopted inflation targeting as a framework for monetary policymaking. As the name suggests, in such inflation-targeting regimes, the central bank is responsible for achieving a publicly announced target for the inflation rate. While the objective of controlling inflation enjoys wide support among both academic experts and policymakers, and while the countries that have followed this model have generally experienced good macroeconomic outcomes, many important questions about inflation targeting remain. In Inflation Targeting, a distinguished group of contributors explores the many underexamined dimensions of inflation targeting—its potential, its successes, and its limitations—from both a theoretical and an empirical standpoint, and for both developed and emerging economies. The volume opens with a discussion of the optimal formulation of inflation-targeting policy and continues with a debate about the desirability of such a model for the United States. The concluding chapters discuss the special problems of inflation targeting in emerging markets, including the Czech Republic, Poland, and Hungary.
Download or read book Financial Reporting in the UK written by B.A. Rutherford and published by Routledge. This book was released on 2007-05-07 with total page 576 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by a well-known author, this book makes a major contribution to the history of financial reporting, exploring the current and international aspects of standard setting. Compiled through consultation of a considerable amount of relevant literature and interviews with a large number of key players of the ASC, it analyzes the big ‘set battles’ between standard setters and preparers of financial statements, over topics such as price change accounting, goodwill, and leasing and foreign currency translation, the stand-offs which delayed development in specific areas and the smaller skirmishes which impeded the work of improving financial reporting. It covers a range of topics, including: the formulation of standards on specific topics the evolution of the institutional machinery of standard-setting the politics of standard-setting the theory of accounting standardization the emergence of a conceptual framework for financial reporting. A fine account of the period following the 1960s, charting the history of the Accounting Standards Committee, this book is an essential resource for business and finance students.
Download or read book Accounting From the Outside RLE Accounting written by Tony Hopwood and published by Routledge. This book was released on 2013-11-26 with total page 646 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.
Download or read book Twentieth Century Accounting Thinkers RLE Accounting written by J. R. Edwards and published by Routledge. This book was released on 2014-02-05 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.
Download or read book Accounting Standards True or False written by R.A. Rayman and published by Routledge. This book was released on 2013-09-13 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Topical critique of the failure of accounting to prevent corporate financial standards Accessibly written and clearly presented arguments with a foreword by an eminent figure in accounting standards Proposes an alternative system for the improvement of corporate governance
