| Author: | Graves, O. F. |
| Title: | Walter Mahlberg's valuation theory: An anomaly in the development of inflation accounting. |
| Journal: | Abacus
1989 : MAR, VOL. 25:1, p. 22-30 |
| Index terms: | VALUATION ACCOUNTING THEORY INFLATION ACCOUNTING PRICE LEVEL FINANCIAL STATEMENTS |
| Language: | eng |
| Abstract: | Review of the logic that led Mahlberg to his unique conclusions, related to inflation accounting and Sweeney's unrealized appreciation concept. New business science and Mahlberg's book. Mahlberg's theory. His valuation theory. A Table gives an initial gold-mark balance sheet showing the elimination of specific price-level premium on base stock. |
SCIMA