Table of contents
What's Wrong with Historic Cost Accounting?: An Overview of the Issues Involved in Inflation Accounting
Niall LothianThe knowledge and practice that are known as accounting are little more than a complex series of conventions. The accounting historian, or researcher, or practitioner, cannot turn…
Fixed Assets and Depreciation Stock and Cost of Sales
J. FisherAs we have seen from the previous chapter it is not possible to consider the latest proposals for accounting for inflation (the Hyde Guidelines) in isolation. We must keep in mind…
Monetary Items and the Gearing Adjustment: Who really pays for Inflation?
Niall LothianIn our overview of the issues involved in inflation accounting we concentrated on two major problems, fixed assets and stock (which were analysed in depth in chapter two). We…
Implementing the Hyde Guidelines
Martin GibbsIt looked as though the development of inflation accounting in the United Kingdom had come to a dead halt in July 1977 when the members of the Institute of Chartered Accountants…
Auditing CCA
J.C. ShawIntroduction This is not the place for a major discussion of the nature of the audit task, definition of audit objectives, or examination of audit methods and techniques. However…
A Modest Proposal for the Return of Historic Cost Accounting
Thomas D. LynchThe efforts to find a generally acceptable answer to the problem of accounting for inflation continue unabated. The purpose of this article is to suggest that the answer may lie…
Inflation and Tax
Thomas D. LynchPreamble Taxation does not escape the effects of inflation. It too is distorted by the fall in value of the national currency. No problem would arise where a tax is applied to a…
Some Practical Considerations of Current Cost Accounting
John BaillieThe problems of implementation which bedevilled, and ultimately killed, the ambitious and comprehensive approach of ED 18 have been referred to earlier in this book and, in any…
Management Accounting for Inflation in the Multiple Food Retail Industry
J.L. MillarIntroduction The debate on accounting for inflation has dwelt, almost wholly, on the presentation of published accounts, ignoring the implications for management accounting. This…
Management Accounting and Inflation
John R. Small“Economists theorise about what causes it and how to cure it, financial accountants argue a lot about whether, and if so how, to report it, but management accountants have got to…
ISSN:
0025-1747Online date, start – end:
1967Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridMerged from:
Journal of Management History (Archive)Editor:
- Brandon Randolph-Seng (Editor-in-Chief)