Inflation Accounting: An Introduction to the Debate (Cambridge Studies in Management, Series Number 3) - Hardcover

Whittington, Geoffrey

Hardcover

ISBN 10: 0521249031 ISBN 13: 9780521249034

Publisher: Cambridge University Press, 1983

Synopsis

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.

About this title

Book Description

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.

Review

'an excellent introduction to the subject on inflation accounting.' Management Accountancy

'An excellent introduction to the subject, particularly valuable for readers with little or no experience of its analytical study, whether accountants in practice or industry or students in higher education ... the book is so well-written that it is surprisingly easy to read ... a most valuable contribution to the study of accountancy for price changes.' Accounting and Business Research

'This book is warmly recommended for use by intermediate students and by practitioners who do not yet have a clear understanding of the rationale of the different systems of inflation accounting.' The Accountant's Magazine

'This book has been written with a rare combination of scholarship, clarity and commonsense.' Accountancy

'This book should find a wide market amongst practitioners, in particular those concerned with policy making.' Journal of Industrial Affairs

Edition details

• Publisher: Cambridge University Press
• Publication date: 1983
• Language: English
• ISBN 10: 0521249031
• ISBN 13: 9780521249034
• Binding: Hardcover
• Number of pages: 256