Textbook

Accounting for Changing Prices

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Accounting for Changing Prices focuses on two new accounting systems-one based on constant dollar measurement, and the second based on current cost measurement. These systems of measurement differ greatly from the historical cost measurement that underlies primary financial statements. Part I of this book deals with constant dollar accounting, describing comprehnsive constant dollar financial statements, the form of constant dollar accounts, and the information of accounts from the historical cost basis to a constant dollar basis. Current cost accounting is covered in Part II. Topics presend include comprehensive current cost financial statements, the form of current cost accounts,the transformation of accounts from the historical cost basis to a current cost basis, and the calculation of the inflation component of realizable holdng gains. Part III describes the curent accounting standards that guide disclosures of current cost and constant dollar information, and points out the difficulties encountered in measuring the current cost of certain specialized assets.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

657.48 DAN a 1984

Penerbit

Virginia : Reston Publishing Company., 1984

Deskripsi Fisik

xiv+205 hlm.;ill.;23,4cm

Bahasa

English

ISBN/ISSN

0-8359-0038-x

Klasifikasi

657.48

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Pengarang Utama

Versi lain/terkait

Lampiran Berkas

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