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| Author: | Doupnik, T. Martins, E. Barbieri, G. |
| Title: | Innovations in Brazilian inflation accounting |
| Journal: | International Journal of Accounting Education and Research
1995 : VOL. 30:4, p. 302-317 |
| Index terms: | BRAZIL INFLATION MONEY |
| Language: | eng |
| Abstract: | Since 1976, Brazil has employed a system of inflation accounting known as monetary correction, which is used in the preparation of primary financial statements and for tax purposes. In 1987 , a second system of inflation accounting known as integral correction was introduced. Public companies in Brazil are currently required to publish two sets of financial statements prepared under each of these systems. This paper describes the recent innovations in the system of monetary correction as well as the new system of integral correction. |
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