Accounting under inflationary conditions:
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
London
Routledge, Taylor & Francis Group
2014
|
| Series: | Routledge library editions
43 |
| Subjects: | |
| Online Access: | TUM01 Volltext |
| Item Description: | "First published in 1974. Second edition published in 1978." - Rückseite der Titelseite. - 15 probable effects on profit figures |
| Physical Description: | 1 Online-Ressource (xiii, 300 Seiten) |
| ISBN: | 9781134713530 1134713533 9781134713462 1134713460 |
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MARC
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| 505 | 8 | |a Cover; Half Title; Title Page; Copyright Page; Original Title Page; Original Copyright Page; Preface to First Edition (1974); Preface to Second Edition (1978); Table of Contents; Use of Abbreviations; 1 Inflation -- Recent Trends and Developments; 1.1 Recent Inflationary Trends; 1.2 Control of Inflation; 1.3 Summary and Conclusions; 2 Measurement of Business Profit; 2.1 Profit Calculation Processes; 2.2 Profit Statement Deficiencies; 2.3 Balance-Sheet Deficiencies; 2.4 Summary and Conclusions; 3 Choice of a Price Index; 3.1 Problem Areas in Index Construction; 3.2 Choosing an Appropriate Index | |
| 505 | 8 | |a 3.3 The Different Effects of Using General and Specific Price Indices3.4 Summary and Conclusions; 4 UK Price Index Numbers; 4.1 General Price Index Numbers; 4.2 Business Asset Index Numbers; 4.3 Summary and Conclusions; 5 Depreciation; 5.1 Definitions; 5.2 Traditional Problem Areas; 5.3 Depreciation Methods; 5.4 Depreciation Rates; 5.5 Effects of Price Changes on Depreciation Charges; 5.6 Overall Effects of Depreciation Adjustments; 5.7 Summary and Conclusions; 6 Stock Valuation and the Cost of Sales; 6.1 Valuation Methods; 6.2 Effects of Price Changes on the Cost of Sales | |
| 505 | 8 | |a 6.3 Stock Adjustments and Profit Figures6.4 Summary and Conclusions; 7 Losses and Gains on Monetary Items; 7.1 Calculation of Losses and Gains; 7.2 Recording of Losses and Gains; 7.3 Practical Considerations; 7.4 Classification and Adjustment Problems; 7.5 Summary and Conclusions; 8 Long-term Assets; 8.1 General Valuation Problems; 8.2 Land and Buildings; 8.3 Plant, Equipment and Motor Vehicles; 8.4 Long-term Investments (including Subsidiaries); 8.5 Goodwill; 8.6 Summary and Conclusions; 9 Capital Maintenance; 9.1 Purchasing Power Adjustments | |
| 505 | 8 | |a 9.2 Adjustments in Current Value Accounting Systems9.3 Summary and Conclusions; 10 Inflation Accounting Systems; 10.1 Annual Transfers to Reserve; 10.2 LIFO Method of Stock Valuation; 10.3 Depreciation Based on Current Replacement Costs; 10.4 Summary and Conclusions; 11 General Purchasing Power Accounting; 11.1 Terminology; 11.2 Basic Principles; 11.3 Timing Problems; 11.4 Choosing a Suitable Price Index; 11.5 The Adjustment Process; 11.6 Presentation of Accounts; 11.7 Interpretation of GPP Accounting Information; 11.8 Summary and Conclusions; 12 Current Value Accounting | |
| 505 | 8 | |a 12.1 Economic Value Method12.2 Net Realisable Value Method; 12.3 Current Replacement Cost Accounting; 12.4 Future Developments; 12.5 Summary and Conclusions; 13 Inflation Accounting in the UK; 13.1 Developments before 1975; 13.2 The Sandilands Committee Report; 13.3 Exposure Draft 18 -- Current Cost Accounting; 13.4 Interim Recommendations -- November 1977 (Hyde Committee Guidelines); 13.5 Summary and Conclusions; 14 Inflation Accounting outside the UK; 14.1 Western Europe; 14.2 North America; 14.3 South America; 14.4 Australasia; 14.5 Other Countries; 14.6 Summary and Conclusions | |
| 505 | 8 | |a When first published this volume represented the first concise, accessible UK text that explained the very complex changes that could be involved in an inflation accounting system. The new edition of the book (1978) was restructured and rewritten, with a substantial amount of material added so that it provides a comprehensive and accurate picture of the inflation accounting issues of the 1970s | |
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| author | Kirkman, Patrick R. A. 1932- |
| author_GND | (DE-588)170260828 |
| author_facet | Kirkman, Patrick R. A. 1932- |
| author_role | aut |
| author_sort | Kirkman, Patrick R. A. 1932- |
| author_variant | p r a k pra prak |
| building | Verbundindex |
| bvnumber | BV042744025 |
| classification_rvk | QP 800 QP 810 |
| collection | ZDB-4-NLEBK |
| contents | Cover; Half Title; Title Page; Copyright Page; Original Title Page; Original Copyright Page; Preface to First Edition (1974); Preface to Second Edition (1978); Table of Contents; Use of Abbreviations; 1 Inflation -- Recent Trends and Developments; 1.1 Recent Inflationary Trends; 1.2 Control of Inflation; 1.3 Summary and Conclusions; 2 Measurement of Business Profit; 2.1 Profit Calculation Processes; 2.2 Profit Statement Deficiencies; 2.3 Balance-Sheet Deficiencies; 2.4 Summary and Conclusions; 3 Choice of a Price Index; 3.1 Problem Areas in Index Construction; 3.2 Choosing an Appropriate Index 3.3 The Different Effects of Using General and Specific Price Indices3.4 Summary and Conclusions; 4 UK Price Index Numbers; 4.1 General Price Index Numbers; 4.2 Business Asset Index Numbers; 4.3 Summary and Conclusions; 5 Depreciation; 5.1 Definitions; 5.2 Traditional Problem Areas; 5.3 Depreciation Methods; 5.4 Depreciation Rates; 5.5 Effects of Price Changes on Depreciation Charges; 5.6 Overall Effects of Depreciation Adjustments; 5.7 Summary and Conclusions; 6 Stock Valuation and the Cost of Sales; 6.1 Valuation Methods; 6.2 Effects of Price Changes on the Cost of Sales 6.3 Stock Adjustments and Profit Figures6.4 Summary and Conclusions; 7 Losses and Gains on Monetary Items; 7.1 Calculation of Losses and Gains; 7.2 Recording of Losses and Gains; 7.3 Practical Considerations; 7.4 Classification and Adjustment Problems; 7.5 Summary and Conclusions; 8 Long-term Assets; 8.1 General Valuation Problems; 8.2 Land and Buildings; 8.3 Plant, Equipment and Motor Vehicles; 8.4 Long-term Investments (including Subsidiaries); 8.5 Goodwill; 8.6 Summary and Conclusions; 9 Capital Maintenance; 9.1 Purchasing Power Adjustments 9.2 Adjustments in Current Value Accounting Systems9.3 Summary and Conclusions; 10 Inflation Accounting Systems; 10.1 Annual Transfers to Reserve; 10.2 LIFO Method of Stock Valuation; 10.3 Depreciation Based on Current Replacement Costs; 10.4 Summary and Conclusions; 11 General Purchasing Power Accounting; 11.1 Terminology; 11.2 Basic Principles; 11.3 Timing Problems; 11.4 Choosing a Suitable Price Index; 11.5 The Adjustment Process; 11.6 Presentation of Accounts; 11.7 Interpretation of GPP Accounting Information; 11.8 Summary and Conclusions; 12 Current Value Accounting 12.1 Economic Value Method12.2 Net Realisable Value Method; 12.3 Current Replacement Cost Accounting; 12.4 Future Developments; 12.5 Summary and Conclusions; 13 Inflation Accounting in the UK; 13.1 Developments before 1975; 13.2 The Sandilands Committee Report; 13.3 Exposure Draft 18 -- Current Cost Accounting; 13.4 Interim Recommendations -- November 1977 (Hyde Committee Guidelines); 13.5 Summary and Conclusions; 14 Inflation Accounting outside the UK; 14.1 Western Europe; 14.2 North America; 14.3 South America; 14.4 Australasia; 14.5 Other Countries; 14.6 Summary and Conclusions When first published this volume represented the first concise, accessible UK text that explained the very complex changes that could be involved in an inflation accounting system. The new edition of the book (1978) was restructured and rewritten, with a substantial amount of material added so that it provides a comprehensive and accurate picture of the inflation accounting issues of the 1970s |
| ctrlnum | (ZDB-4-NLEBK)697054 (OCoLC)870228596 (DE-599)BVBBV042744025 |
| dewey-full | 657.48 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.48 |
| dewey-search | 657.48 |
| dewey-sort | 3657.48 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | DE-604.BV042744025 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:08:38Z |
| institution | BVB |
| isbn | 9781134713530 1134713533 9781134713462 1134713460 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028174894 |
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| physical | 1 Online-Ressource (xiii, 300 Seiten) |
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| publishDate | 2014 |
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| publisher | Routledge, Taylor & Francis Group |
| record_format | marc |
| series | Routledge library editions |
| series2 | Routledge library editions / Accounting |
| spelling | Kirkman, Patrick R. A. 1932- Verfasser (DE-588)170260828 aut Accounting under inflationary conditions Patrick R.A. Kirkman London Routledge, Taylor & Francis Group 2014 1 Online-Ressource (xiii, 300 Seiten) txt rdacontent c rdamedia cr rdacarrier Routledge library editions / Accounting Volume 43 "First published in 1974. Second edition published in 1978." - Rückseite der Titelseite. - 15 probable effects on profit figures Cover; Half Title; Title Page; Copyright Page; Original Title Page; Original Copyright Page; Preface to First Edition (1974); Preface to Second Edition (1978); Table of Contents; Use of Abbreviations; 1 Inflation -- Recent Trends and Developments; 1.1 Recent Inflationary Trends; 1.2 Control of Inflation; 1.3 Summary and Conclusions; 2 Measurement of Business Profit; 2.1 Profit Calculation Processes; 2.2 Profit Statement Deficiencies; 2.3 Balance-Sheet Deficiencies; 2.4 Summary and Conclusions; 3 Choice of a Price Index; 3.1 Problem Areas in Index Construction; 3.2 Choosing an Appropriate Index 3.3 The Different Effects of Using General and Specific Price Indices3.4 Summary and Conclusions; 4 UK Price Index Numbers; 4.1 General Price Index Numbers; 4.2 Business Asset Index Numbers; 4.3 Summary and Conclusions; 5 Depreciation; 5.1 Definitions; 5.2 Traditional Problem Areas; 5.3 Depreciation Methods; 5.4 Depreciation Rates; 5.5 Effects of Price Changes on Depreciation Charges; 5.6 Overall Effects of Depreciation Adjustments; 5.7 Summary and Conclusions; 6 Stock Valuation and the Cost of Sales; 6.1 Valuation Methods; 6.2 Effects of Price Changes on the Cost of Sales 6.3 Stock Adjustments and Profit Figures6.4 Summary and Conclusions; 7 Losses and Gains on Monetary Items; 7.1 Calculation of Losses and Gains; 7.2 Recording of Losses and Gains; 7.3 Practical Considerations; 7.4 Classification and Adjustment Problems; 7.5 Summary and Conclusions; 8 Long-term Assets; 8.1 General Valuation Problems; 8.2 Land and Buildings; 8.3 Plant, Equipment and Motor Vehicles; 8.4 Long-term Investments (including Subsidiaries); 8.5 Goodwill; 8.6 Summary and Conclusions; 9 Capital Maintenance; 9.1 Purchasing Power Adjustments 9.2 Adjustments in Current Value Accounting Systems9.3 Summary and Conclusions; 10 Inflation Accounting Systems; 10.1 Annual Transfers to Reserve; 10.2 LIFO Method of Stock Valuation; 10.3 Depreciation Based on Current Replacement Costs; 10.4 Summary and Conclusions; 11 General Purchasing Power Accounting; 11.1 Terminology; 11.2 Basic Principles; 11.3 Timing Problems; 11.4 Choosing a Suitable Price Index; 11.5 The Adjustment Process; 11.6 Presentation of Accounts; 11.7 Interpretation of GPP Accounting Information; 11.8 Summary and Conclusions; 12 Current Value Accounting 12.1 Economic Value Method12.2 Net Realisable Value Method; 12.3 Current Replacement Cost Accounting; 12.4 Future Developments; 12.5 Summary and Conclusions; 13 Inflation Accounting in the UK; 13.1 Developments before 1975; 13.2 The Sandilands Committee Report; 13.3 Exposure Draft 18 -- Current Cost Accounting; 13.4 Interim Recommendations -- November 1977 (Hyde Committee Guidelines); 13.5 Summary and Conclusions; 14 Inflation Accounting outside the UK; 14.1 Western Europe; 14.2 North America; 14.3 South America; 14.4 Australasia; 14.5 Other Countries; 14.6 Summary and Conclusions When first published this volume represented the first concise, accessible UK text that explained the very complex changes that could be involved in an inflation accounting system. The new edition of the book (1978) was restructured and rewritten, with a substantial amount of material added so that it provides a comprehensive and accurate picture of the inflation accounting issues of the 1970s Inflation (finance) and accounting BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting / Effect of inflation on fast Wirtschaft Accounting Effect of inflation on Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Buchführung (DE-588)4008619-7 gnd rswk-swf Inflation (DE-588)4026887-1 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s Inflation (DE-588)4026887-1 s 1\p DE-604 Buchführung (DE-588)4008619-7 s 2\p DE-604 Erscheint auch als Druck-Ausgabe, Hardcover 978-0-415-71549-2 Routledge library editions 43 (DE-604)BV043456716 43 http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=697054 Aggregator Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Kirkman, Patrick R. A. 1932- Accounting under inflationary conditions Routledge library editions Cover; Half Title; Title Page; Copyright Page; Original Title Page; Original Copyright Page; Preface to First Edition (1974); Preface to Second Edition (1978); Table of Contents; Use of Abbreviations; 1 Inflation -- Recent Trends and Developments; 1.1 Recent Inflationary Trends; 1.2 Control of Inflation; 1.3 Summary and Conclusions; 2 Measurement of Business Profit; 2.1 Profit Calculation Processes; 2.2 Profit Statement Deficiencies; 2.3 Balance-Sheet Deficiencies; 2.4 Summary and Conclusions; 3 Choice of a Price Index; 3.1 Problem Areas in Index Construction; 3.2 Choosing an Appropriate Index 3.3 The Different Effects of Using General and Specific Price Indices3.4 Summary and Conclusions; 4 UK Price Index Numbers; 4.1 General Price Index Numbers; 4.2 Business Asset Index Numbers; 4.3 Summary and Conclusions; 5 Depreciation; 5.1 Definitions; 5.2 Traditional Problem Areas; 5.3 Depreciation Methods; 5.4 Depreciation Rates; 5.5 Effects of Price Changes on Depreciation Charges; 5.6 Overall Effects of Depreciation Adjustments; 5.7 Summary and Conclusions; 6 Stock Valuation and the Cost of Sales; 6.1 Valuation Methods; 6.2 Effects of Price Changes on the Cost of Sales 6.3 Stock Adjustments and Profit Figures6.4 Summary and Conclusions; 7 Losses and Gains on Monetary Items; 7.1 Calculation of Losses and Gains; 7.2 Recording of Losses and Gains; 7.3 Practical Considerations; 7.4 Classification and Adjustment Problems; 7.5 Summary and Conclusions; 8 Long-term Assets; 8.1 General Valuation Problems; 8.2 Land and Buildings; 8.3 Plant, Equipment and Motor Vehicles; 8.4 Long-term Investments (including Subsidiaries); 8.5 Goodwill; 8.6 Summary and Conclusions; 9 Capital Maintenance; 9.1 Purchasing Power Adjustments 9.2 Adjustments in Current Value Accounting Systems9.3 Summary and Conclusions; 10 Inflation Accounting Systems; 10.1 Annual Transfers to Reserve; 10.2 LIFO Method of Stock Valuation; 10.3 Depreciation Based on Current Replacement Costs; 10.4 Summary and Conclusions; 11 General Purchasing Power Accounting; 11.1 Terminology; 11.2 Basic Principles; 11.3 Timing Problems; 11.4 Choosing a Suitable Price Index; 11.5 The Adjustment Process; 11.6 Presentation of Accounts; 11.7 Interpretation of GPP Accounting Information; 11.8 Summary and Conclusions; 12 Current Value Accounting 12.1 Economic Value Method12.2 Net Realisable Value Method; 12.3 Current Replacement Cost Accounting; 12.4 Future Developments; 12.5 Summary and Conclusions; 13 Inflation Accounting in the UK; 13.1 Developments before 1975; 13.2 The Sandilands Committee Report; 13.3 Exposure Draft 18 -- Current Cost Accounting; 13.4 Interim Recommendations -- November 1977 (Hyde Committee Guidelines); 13.5 Summary and Conclusions; 14 Inflation Accounting outside the UK; 14.1 Western Europe; 14.2 North America; 14.3 South America; 14.4 Australasia; 14.5 Other Countries; 14.6 Summary and Conclusions When first published this volume represented the first concise, accessible UK text that explained the very complex changes that could be involved in an inflation accounting system. The new edition of the book (1978) was restructured and rewritten, with a substantial amount of material added so that it provides a comprehensive and accurate picture of the inflation accounting issues of the 1970s Inflation (finance) and accounting BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting / Effect of inflation on fast Wirtschaft Accounting Effect of inflation on Rechnungswesen (DE-588)4048732-5 gnd Buchführung (DE-588)4008619-7 gnd Inflation (DE-588)4026887-1 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4008619-7 (DE-588)4026887-1 |
| title | Accounting under inflationary conditions |
| title_auth | Accounting under inflationary conditions |
| title_exact_search | Accounting under inflationary conditions |
| title_full | Accounting under inflationary conditions Patrick R.A. Kirkman |
| title_fullStr | Accounting under inflationary conditions Patrick R.A. Kirkman |
| title_full_unstemmed | Accounting under inflationary conditions Patrick R.A. Kirkman |
| title_short | Accounting under inflationary conditions |
| title_sort | accounting under inflationary conditions |
| topic | Inflation (finance) and accounting BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting / Effect of inflation on fast Wirtschaft Accounting Effect of inflation on Rechnungswesen (DE-588)4048732-5 gnd Buchführung (DE-588)4008619-7 gnd Inflation (DE-588)4026887-1 gnd |
| topic_facet | Inflation (finance) and accounting BUSINESS & ECONOMICS / Accounting / Financial Accounting / Effect of inflation on Wirtschaft Accounting Effect of inflation on Rechnungswesen Buchführung Inflation |
| url | http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=697054 |
| volume_link | (DE-604)BV043456716 |
| work_keys_str_mv | AT kirkmanpatrickra accountingunderinflationaryconditions |