haku: @indexterm GEARING / yhteensä: 211
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| Tekijä: | Inman, M. L. |
| Otsikko: | Do the MWCA and gearing adjustments have practical implications in the inflation accounting deliberations? |
| Lehti: | Management Accounting (London)
1989 : DEC, VOL. 67:11, p. 46-49 |
| Asiasana: | INFLATION ACCOUNTING GEARING PRICE LEVEL |
| Kieli: | eng |
| Tiivistelmä: | 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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