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  • Search: subject:"inflation accounting"
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Year of publication
Subject
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Inflation accounting 268 Inflationsbereinigte Rechnungslegung 251 Theorie 88 Theory 88 Inflation 67 Deutschland 38 Germany 35 Großbritannien 27 USA 26 Geldwertbewegung und Buchführung 24 United States 24 Accounting valuation 20 Bilanzielle Bewertung 20 Rechnungswesen 19 United Kingdom 19 Indien 16 India 15 Accounting 14 Cost accounting 13 Kostenrechnung 13 Bilanz 12 Betriebliche Finanzwirtschaft 11 Managerial finance 11 inflation accounting 11 Balance sheet 10 Volkswirtschaftliche Gesamtrechnung 10 Vereinigte Staaten 9 Accounting standards 8 Bilanzierungsgrundsätze 8 Weltabschluss 8 Abschreibung 7 Australien 7 Betriebliche Investitionstheorie 7 Brasilien 7 Corporate investment theory 7 Ertragsbesteuerung 7 National accounts 7 New Zealand 7 Profit taxation 7 Währungsumrechnung 7
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Online availability
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Free 16 Undetermined 9
Type of publication
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Book / Working Paper 147 Article 130
Type of publication (narrower categories)
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Article in journal 84 Aufsatz in Zeitschrift 84 Hochschulschrift 38 Thesis 35 Graue Literatur 34 Non-commercial literature 34 Aufsatz im Buch 31 Book section 31 Bibliografie enthalten 27 Bibliography included 27 Working Paper 14 Arbeitspapier 13 Collection of articles of several authors 8 Sammelwerk 8 Dissertation u.a. Prüfungsschriften 7 Amtsdruckschrift 3 Government document 3 Konferenzschrift 2 Advisory report 1 Article 1 Aufsatzsammlung 1 Collection of articles written by one author 1 Conference proceedings 1 Country report 1 Einführung 1 Fallstudiensammlung 1 Gesetz 1 Gutachten 1 Handbook 1 Handbuch 1 Law 1 Länderbericht 1 Mehrbändiges Werk 1 Multi-volume publication 1 Reprint 1 Rezension 1 Sammlung 1 research-article 1 review 1
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Language
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English 146 German 91 Spanish 13 Undetermined 11 French 5 Polish 3 Turkish 3 Dutch 2 Bulgarian 1 Hungarian 1 Italian 1 Portuguese 1 Swedish 1
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Author
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Whittington, Geoffrey 8 Tweedie, David 5 Chowdhry, Bhagwan 3 Hövel, Angelika 3 Hübener, Rolf 3 Kirkulak, Berna 3 Knieps, Günter 3 Koch, Helmut 3 Küpper, Hans-Ulrich 3 Langen, René 3 Nakai, Bunji 3 Roll, Richard 3 Schneider, Dieter 3 Sell, Axel 3 Wiswesser, Rolf 3 Xia, Yihong 3 Ballwieser, Wolfgang 2 Balsari, Çagnur Kaytmaz 2 Baskerville, Rachel F. 2 Beckmann, Klaus 2 Bläuenstein, Werner 2 Bulow, Jeremy I. 2 Catsambas, Thanos 2 Chapman, D. R. 2 Clarke, Frank L. 2 Dean, Graeme W. 2 Donhauser, Walter G. 2 Ebiaghan, Orits Frank 2 Edwards, Jeremy S. S. 2 Gerhart, Sabina 2 Goldschmidt, Yaaqov 2 Graves, Oliver F. 2 Grotherr, Siegfried 2 Gunasekarage, Abeyratna 2 Göbel, Stefan 2 Harcourt, G. C. 2 Hummel, Wolfgang 2 Jeetun, Beeharrylall Sanat 2 Junor, C. W. 2 Martínez Méndez, Pedro 2
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Institution
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Großbritannien / Treasury 3 Berliner VGR-Kolloquium <12., 2019, Berlin> 1 Bombay Chartered Accountants' Society 1 Chancellor of the Exchequer 1 Chartered Insurance Institute 1 Conference Board 1 Conference Entitled Managing the Transition while Coping with Inflation <1992, Warschau> 1 Deutsch-Brasilianische Industrie- und Handelskammer São Paulo 1 EconWPA 1 Ekonomik ve Sosyal Etüdler Konferans Heyeti 1 European Central Bank 1 Inflation Accounting Committee 1 Institute for Fiscal Studies and the Trustees of the Chartered Accountants Trust for Education and Research 1 Institute of Chartered Accountants in England and Wales 1 National Industrial Conference Board / Division of Business Practices 1 OECD 1 Ogólnopolska Konferencja Naukowa̜ na Temat Rachunkowość i Informatyka w Warunkach Inflacji <1988, Breslau> 1 Organisation for Economic Co-operation and Development 1 PriceWaterhouse GmbH <Frankfurt, Main> 1 Secretary of State of Trade 1 Szkoła Letnia̜ Instytutów, Katedr i Zakładów Rachunkowości i Informatyki <1988, Breslau> 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1
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Published in...
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Europäische Hochschulschriften / 5 4 Journal of accounting & economics 3 Kyoto University economic review : memoirs of the Graduate School of Economics, Kyoto University 3 Profitability, accounting theory and methodology : the selected essays of Geoffrey Whittington 3 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 3 Substanzerhaltung, kalkulatorische Abschreibungen und Zinsen 3 Agrarwirtschaft : Zeitschrift für Betriebswirtschaft, Marktforschung und Agrarpolitik 2 Beiträge zum Rechnungs-, Finanz- und Revisionswesen 2 Berichte aus der Betriebswirtschaft 2 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 2 Brookings Papers on Economic Activity 2 Der Betrieb 2 Diskussionsbeiträge / Institut für Verkehrswissenschaft und Regionalpolitik 2 Estudios económicos 2 Istanbul Stock Exchange Review 2 Journal of business economics : JBE 2 Management and industrial relations series 2 Moderne Betriebswirtschaft 2 Nachhaltigkeit der Entwicklung ländlicher Regionen Afrikas, Asiens und Lateinamerikas : Festschrift anläßlich des Ausscheidens von Prof. Dr. Hans-Joachim Glauner aus dem Dienst der GhK 2 Oxford economic papers 2 Reihe Wirtschaftswissenschaften 2 Review of business and economic research : RBER ; a publication of the Division of Business and Economic Research, College of Business Administration, University of New Orleans 2 Spudai / University of Piraeus : journal of economics and business 2 Studies in Economics and Finance 2 Studies in banking and finance 2 The review of income and wealth : journal of the International Association for Research in Income and Wealth 2 Weiss Center working papers 2 Working paper 2 A research report from the Conference Board 1 Abacus : a journal of accounting, finance and business studies 1 Abante 1 Accounting history and thought 1 Accounting, business & financial history 1 Administración 1 Advances in international accounting : a research annual 1 Advances in quantitative analysis of finance and accounting : a research annual 1 Akademik kitaplar serisi 1 An EDI seminar paper 1 Arthur Young Lecture, University of Glasgow 1 Asset prices and the real economy 1
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Source
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ECONIS (ZBW) 253 USB Cologne (EcoSocSci) 10 RePEc 8 EconStor 2 Other ZBW resources 2 USB Cologne (business full texts) 1 BASE 1
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Showing 1 - 10 of 277
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What contributes to consumer price inflation? : a novel decomposition framework with an application to Austria
Schneider, Martin - 2024
In this paper, we propose a new methodology for decomposing consumer price inflation into contributions of cost components using national accounts data. It builds on the well-known decomposition method for the value-added deflator and expands it by combining the cost structure of the consumption...
Persistent link: https://www.econbiz.de/10014495685
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What contributes to consumer price inflation? A novel decomposition framework with an application to Austria
Schneider, Martin - 2024
In this paper, we propose a new methodology for decomposing consumer price inflation into contributions of cost components using national accounts data. It builds on the well-known decomposition method for the value-added deflator and expands it by combining the cost structure of the consumption...
Persistent link: https://www.econbiz.de/10014517420
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Fiscal policy and inflation : accounting for non-linearities in government debt
Checherita-Westphal, Cristina (contributor);  … - European Central Bank - 2024
This paper investigates the interplay between discretionary fiscal policy and inflation in the euro area, emphasizing the role of public debt levels in modulating this relationship. It explores how fiscal expansions or contractions influence inflationary pressures, particularly under varying...
Persistent link: https://www.econbiz.de/10015320972
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A comparative analysis of inflation-adjusted and historical cost accounting information : implications for the value relevance of corporate reports
Ebiaghan, Orits Frank - In: Trends economics and management 13 (2019) 33, pp. 35-50
Purpose of the article: This study investigates the effect of historical cost accounting on the reported profit of a company, with an evaluation of current cost accounting as an alternative reporting method in a high-inflationary and volatile economy as experienced in Nigeria. Using secondary...
Persistent link: https://www.econbiz.de/10012106597
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Accounting for inflation : the dog that didn't bark
Ball, Ray - In: Abacus : a journal of accounting, finance and business … 60 (2024) 1, pp. 1-12
Persistent link: https://www.econbiz.de/10014546060
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Inflation Accounting : A Romanian Approach
Tugui, Alexandru - 2021
inflation accounting models, of the influences bearing on the patrimony issues under hyper-inflationary circumstances and we … protected and unprotected issues. Thus, by our model of inflation accounting we give up the global (static) adjustment to the …, corporate evaluations, patrimony valuation, management, etc. Our study, Inflation Accounting, is structured on 5 chapters having …
Persistent link: https://www.econbiz.de/10013324298
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Effects of Inflation Accounting on Organizational Decisions and Financial Performance in South African Retail Stores
Olarewaju, Odunayo Magret; Mbambo, Mzwandile Atkins; … - 2021
The inflation accounting technique allows a business to show or have a sensible picture of their gains due to present … cost coordinates with present revenues. Thus, the effects of inflation accounting on organizational decisions and financial … inflation accounting significantly impacts organizational decisions and financial performance of the retail business with such …
Persistent link: https://www.econbiz.de/10013249611
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Cover Image
A comparative analysis of inflation-adjusted and historical cost accounting information: Implications for the value relevance of corporate reports
Ebiaghan, Orits Frank - In: Trends Economics and Management 13 (2019) 33, pp. 35-50
Purpose of the article: This study investigates the effect of historical cost accounting on the reported profit of a company, with an evaluation of current cost accounting as an alternative reporting method in a high-inflationary and volatile economy as experienced in Nigeria. Using secondary...
Persistent link: https://www.econbiz.de/10015186071
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Dimensions of CCA-1 : An Oral History Study of the Failure of the Inflation Accounting Standard in New Zealand
Baskerville, Rachel F. - 2018
Persistent link: https://www.econbiz.de/10012921434
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Effects of inflation accounting on organizational decisions and financial performance in South African retail stores
Olarewaju, Odunayo Magret; Mbambo, Mzwandile; Ngiba, Brian - In: Problems and perspectives in management : PPM ; … 18 (2020) 4, pp. 85-95
Persistent link: https://www.econbiz.de/10012509796
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