Inflation Accounting: An Introduction to the Debate »

This book provides a clear and concise summary of the present state of the theory of inflation accounting for students and practitioners.

Preface; List of abbreviations;

1. An introduction to inflation accounting;
2. Fundamentals;
3. Historical cost accounting;
4. Inflation and the general price level;
5. Current value systems 1: valuation;
6. Current value systems 2: capital maintenance concepts and real terms accounting;
7. Review; Notes; Bibliography; Index.