20th century approaches to accounting for the effects of inflation
[Přístupy 20. století k účetnímu vykazování vlivů inflace]
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DOI: 10.18267/j.cfuc.574
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References listed on IDEAS
- John Hughes & Jing Liu & Mingshan Zhang, 2004. "Valuation and Accounting for Inflation and Foreign Exchange," Journal of Accounting Research, Wiley Blackwell, vol. 42(4), pages 731-754, September.
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Keywords
Valuation; Balancing; Inflation; Capital maintenance; Income; Oceňování; Bilancování; Inflace; Podstata podniku; Zisk;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- O44 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Environment and Growth
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