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Inflation Accounting
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  • Page extent: 256 pages
  • Size: 228 x 152 mm
  • Weight: 0.33 kg

Library of Congress

  • Dewey number: 657/.48
  • Dewey version: 19
  • LC Classification: HF5658.5 .W48 1983
  • LC Subject headings:
    • Accounting--Effect of inflation on
    • Manuscripts, Hebrew--England--Cambridge--Catalogs
    • Manuscripts, Aramaic--England--Cambridge--Catalogs

Library of Congress Record

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 (ISBN-13: 9780521270557 | ISBN-10: 0521270553)

DOI: 10.2277/0521270553

  • There was also a Hardback of this title but it is no longer available
  • Published March 1983

Manufactured on demand: supplied direct from the printer

 (Stock level updated: 14:10 GMT, 25 November 2015)


This book provides a clear and concise summary of the present state of the theory of inflation accounting for students and practitioners. It describes all of the main alternative methods of inflation accounting and illustrates them, using simple numerical examples. The theoretical and practical aspects of each method are discussed, in order to give the reader the framework within which he can evaluate the relative merits of the various practical solutions to the inflation accounting problem which are now being implemented in the UK, USA and elsewhere throughout the English-speaking world. The emphasis throughout is on a comparison of the relative merits of alternative systems, rather than aiming to give a single 'best' solution. Indeed the latter aim is seen as most probably illusory, because different types of accounting information may be needed for different purposes.


Preface; List of abbreviations; 1. An introduction to inflation accounting; 2. Fundamentals; 3. Historical cost accounting; 4. Inflation and the general price level; 5. Current value systems 1: valuation; 6. Current value systems 2: capital maintenance concepts and real terms accounting; 7. Review; Notes; Bibliography; Index.


'an excellent introduction to the subject on inflation accounting.' Management Accountancy

'An excellent introduction to the subject, particularly valuable for readers with little or no experience of its analytical study, whether accountants in practice or industry or students in higher education … the book is so well-written that it is surprisingly easy to read … a most valuable contribution to the study of accountancy for price changes.' Accounting and Business Research

'This book is warmly recommended for use by intermediate students and by practitioners who do not yet have a clear understanding of the rationale of the different systems of inflation accounting.' The Accountant's Magazine

'This book has been written with a rare combination of scholarship, clarity and commonsense.' Accountancy

'This book should find a wide market amongst practitioners, in particular those concerned with policy making.' Journal of Industrial Affairs

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