A review of inflation accounting and its economic implications...purposes of this paper are firstly to identify the problems which inflation creates in the context of conventional accounting methods, secondly to consider the alternative forms of inflation accounting which have been proposed, thirdly to look in more detail at the particular method which is to be adopted in the UK, and finally to consider the effects which...
Structural changes in systematic risk and inflation accounting: a theoretical and empirical examination of asr190 and fas33... The first and second tests address the usefulness of mandated inflation accounting disclosures....
Inflation accounting at international level... The economic, political and social particularities determine the implementation of some procedures for adapting of inflation accounting
Utility of inflation accounting data to investors... This study empirically investigates the utility of inflation accounting data to investors, by examining the ability of this data to explain the share prices of UK listed companies....
