Inflation accounting methods and their effectiveness
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Authors
Sulucay, Ismail Hakki
Subjects
Inflation
Inflation accounting
Constant purchasing power accounting
Constant dollar accounting
Current cost accounting
Current vaue
Inflation accounting
Constant purchasing power accounting
Constant dollar accounting
Current cost accounting
Current vaue
Advisors
Fremgen, James M.
Nevels, Jeffrey
Date of Issue
1992-06
Date
June 1992
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
This thesis provides an overview of 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.
Type
Thesis
Description
Series/Report No
Department
Department of Administrative Sciences
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funding
Format
76 p.
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
Rights
Copyright is reserved by the copyright owner