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Boussard's ‘Effectiveness of Inflation Accounting Adjustments’: A Comment

 

作者: PHILIP W. BELL,  

 

期刊: Abacus  （WILEY Available online 1987）
卷期: Volume 23, issue 1  

页码: 91-92

 

ISSN:0001-3072

 

年代: 1987

 

DOI:10.1111/j.1467-6281.1987.tb00142.x

 

出版商: Blackwell Publishing Ltd

 

关键词: Accounting policies;Inflation accounting

 

数据来源: WILEY

 

摘要:

Boussard's (1984) notion that Current Cost/Constant Dollar Accounting does not provide ‘meaningful rates of return’ when inflationary conditions are compared with non‐inflationary conditions is based on a misleading ex

 

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