The Debate on Inflation Accounting »

This book gives a historical account of the worldwide development of the theory and practice of inflation accounting.

Preface; List of abbreviations;
1. Introduction;
Part I. The Debate:
2. Inflation accounting before the Second World War;
3. Developments in inflation accounting from the Second World War to 1974;
4. The contemporary British debate I: the watershed of the CPP experiment, 1973;
5. The contemporary British debate II: the Sandilands Committee and its report (1974-75);
6. The contemporary British debate III: ED18 to SSAP16 (1976-83);
7. Inflation accounting in the USA (1975-80);
8. Inflation accounting in Australiasia;
9. Inflation accounting in other countries;
10. The present state of inflation accounting throughout the world;
Part II. Causes and Consequences:
11. Competing systems of accounting for price changes;
12. Particular issues: valuation, capital maintenance and the gain on borrowing;
13. The course of the debate: causes and influences;
14. Accounting standards and the future of the inflation accounting debate; Notes; Bibliography; Indexes.