search query: @indexterm PRICE LEVEL / total: 354
reference: 165 / 354
Author: | Inman, M. L. |
Title: | Do the MWCA and gearing adjustments have practical implications in the inflation accounting deliberations? |
Journal: | Management Accounting (London)
1989 : DEC, VOL. 67:11, p. 46-49 |
Index terms: | INFLATION ACCOUNTING GEARING PRICE LEVEL |
Language: | eng |
Abstract: | Review of 4 adjustments required to adjust capital and reflect corporate gearing, related to inflation accounting and monetary working capital adjustment /MWCA/. Methodology. MWCA analysis. Impact on individual sectors. The gearing adjustment. A geared company. Two options indicating the way forward. Future role of inflation accounting methodology. Seven Tables illustrate the study and a graph indicates computation of the profit and loss account. |
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