An Introduction to the Debate
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Inflation Accounting by Geoffrey Whittington
Book DescriptionThis 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.
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Book DetailsISBN: 9780521270557
(228mm x 152mm x 15mm)
Imprint: Cambridge University Press
Publisher: Cambridge University Press
Publish Date: 3-Mar-1983
Country of Publication: United Kingdom
Books By Author Geoffrey Whittington
Debate on Inflation Accounting, Paperback (July 2009)
This book gives a historical account of the worldwide development of the theory and practice of inflation accounting.
Profitability, Accounting Theory and Methodology, Hardback (February 2007)
An important scholar in the history of accounting, Geoffrey Whittington's articles cover a broad spectrum of the field. This collection of Whittington's work puts together his essays and articles on empirical studies based on company accounts, specification of empirical models, price change accounting, and regulation of accounting and auditing.
Elements of Accounting, Paperback (March 1992)» View all books by Geoffrey Whittington
This is a concise introduction to the content and structure of accounting statements and the double entry system which underlies them. It is intended as a first introduction to the subject and assumes no previous knowledge or experience of accounting.
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