Accession Number : ADA255135


Title :   Inflation Accounting Methods and their Effectiveness


Descriptive Note : Master's thesis


Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA


Personal Author(s) : Sulucay, Ismail H


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/a255135.pdf


Report Date : Jun 1992


Pagination or Media Count : 85


Abstract : This thesis provides an overview of the inflation accounting methods and their applications as accounting standards. Constant purchasing power accounting and current cost accounting are explained as the major inflation accounting methods. Inflation accounting standards announced in the United States, Britain, and Canada are presented in a comparative manner. Several empirical studies which examined the usefulness of the inflation disclosures required by the U.S. Financial Accounting Standards Board Statement No. 33 are reviewed to provide information on the effectiveness of inflation accounting methods. These studies produced mixed results. While some showed enhanced information value in inflation disclosures, others showed none. Inflation, inflation accounting, constant purchasing power accounting, constant dollar accounting, current cost accounting, current value.


Descriptors :   *ACCOUNTING , CANADA , CONSTANTS , COSTS , POWER , STANDARDS , THESES , UNITED STATES , VALUE


Subject Categories : Administration and Management
      Economics and Cost Analysis


Distribution Statement : APPROVED FOR PUBLIC RELEASE