Accounting for the effects of changing prices

Seven months after the Financial Accounting Standards Board (FASB) issued Statement No. 33, Financial Reporting and Changing Prices, in September, 1979, the Institute of Chartered Accountants in England and Wales published Statement of Standard Accounting Practice (SSAP) no. 16, Current Cost Account...

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Bibliographische Detailangaben
Veröffentlicht in:	Journal of Accountancy (pre-1986) 1980-07, Vol.150 (1), p.82-87
Hauptverfasser:	Sale, J Timothy, Scapens, Robert W
Format:	Magazinearticle
Sprache:	eng
Schlagworte:	Accounting Accounting standards Balance sheets Comparative analysis Current cost accounting Current liabilities Exposure drafts FASB statements Inflation accounting Inventory Methods Prices Profits Sales Stockholders Tax basis Taxation Working capital
Online-Zugang:	Volltext
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