Monetary Correction: a Timeline about the Tool Use, from 1944 to 1995

This article works with the history of how the tool inflation adjustment of annual reports was arranged over half a century until its extinction. To do this, we related the social contexts, the legislation, and the academic perception corresponding to its best implementation in the financial system...

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Veröffentlicht in:Revista Contabilidade & Finanças 2014-12, Vol.25 (spe), p.334-345
Hauptverfasser: dos Santos, Ariovaldo, Ribeiro, Suzana Lopes Salgado
Format: Artikel
Sprache:eng
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