Inflation accounting and effects of inflation adjusted accounting figures on decision making
Özkaşıkcı, Ali İhsan
Muğan, Can Şimga
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Various studies in accounting have shown that, historical cost model can not adapt itself to the changing economic environment. The change that is being suggested is a modification to the existing accounting practice of reporting only historical cost information. The scope of this case study is to find out whether inflation adjusted accounting figures is necessary for meaningful decision making by the user of the financial statement. General Price Level Accounting has been selected as an accepted m ethodology for revaluation.
Historical Cost Accounting
General Price-Level Accounting
HF5658.5 .O93 1995
Accounting--Effect of inflation on.
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