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. |
SCIMA