Author : R. S. Gynther
Publisher : Pergamon
Page : 257 pages
File Size : 43,63 MB
Release : 1966
Category : Accounting and price fluctuations
ISBN : 9780080117126
Accounting for Price-Level Changes: Theory and Procedures shows the importance of taking actions to incorporate the effects of changing prices into each firms accounting systems, and encourage the firms to treat this incorporation as a normal routine.
Author : Mr. Kangni R Kpodar
Publisher : International Monetary Fund
Page : 34 pages
File Size : 19,88 MB
Release : 2021-11-12
Category : Business & Economics
ISBN : 1616356154
This paper investigates the response of consumer price inflation to changes in domestic fuel prices, looking at the different categories of the overall consumer price index (CPI). We then combine household survey data with the CPI components to construct a CPI index for the poorest and richest income quintiles with the view to assess the distributional impact of the pass-through. To undertake this analysis, the paper provides an update to the Global Monthly Retail Fuel Price Database, expanding the product coverage to premium and regular fuels, the time dimension to December 2020, and the sample to 190 countries. Three key findings stand out. First, the response of inflation to gasoline price shocks is smaller, but more persistent and broad-based in developing economies than in advanced economies. Second, we show that past studies using crude oil prices instead of retail fuel prices to estimate the pass-through to inflation significantly underestimate it. Third, while the purchasing power of all households declines as fuel prices increase, the distributional impact is progressive. But the progressivity phases out within 6 months after the shock in advanced economies, whereas it persists beyond a year in developing countries.
Author : Geoffrey Whittington
Publisher : Cambridge University Press
Page : 367 pages
File Size : 42,87 MB
Release : 2017-08-03
Category : Business & Economics
ISBN : 1108508464
The measurement methods used in financial accounting affect our perception of the value and performance of businesses by determining the amount of reported profit or loss and the resources of the business. Thus, measurement affects shareholders and other stakeholders in the business. It has even been suggested that the world financial crisis of 2007–2010 was partly due to the mis-measurement of financial instruments. In this book, Geoffrey Whittington provides a unique survey of the theory and practice of measurement in financial accounts. It seeks to define and illustrate alternative methods, using simple numerical examples, and to analyse their theoretical properties. Also, it summarises extensive empirical evidence and the historical development of ideas and practice. It is essential reading for advanced undergraduate and postgraduate students studying financial accounting, as well as practitioners and policy-makers concerned with accounting standards.
Author : United States. Congress. House. Committee on Interior and Insular Affairs. Subcommittee on Energy and the Environment
Publisher :
Page : 944 pages
File Size : 28,23 MB
Release : 1981
Category : Insurance, Nuclear hazards
ISBN :
Author : Mitchell Franklin
Publisher :
Page : 746 pages
File Size : 43,2 MB
Release : 2019-02-14
Category :
ISBN : 9781680922943
A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Author : Michael Chatfield
Publisher : Routledge
Page : 678 pages
File Size : 22,41 MB
Release : 2014-02-05
Category : Business & Economics
ISBN : 1134675453
Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
Author : Mitchell Franklin
Publisher :
Page : 1056 pages
File Size : 14,5 MB
Release : 2019-04-11
Category :
ISBN : 9781680922912
The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Author : Philip W. Bell
Publisher : Routledge
Page : 363 pages
File Size : 49,3 MB
Release : 2018-12-07
Category : Business & Economics
ISBN : 1135666334
First Published in 1998. Routledge is an imprint of Taylor & Francis, an informa company.
Author : Commerce Clearing House
Publisher :
Page : 1382 pages
File Size : 48,22 MB
Release : 1975
Category : Accounting
ISBN :
Author : Ahmed Riahi-Belkaoui
Publisher : Bloomsbury Publishing USA
Page : 200 pages
File Size : 45,43 MB
Release : 1999-11-30
Category : Business & Economics
ISBN : 0313388601
Riahi-Belkaoui examines the crucial issues involved in the determination and uses of earnings as a measure of financial performance. He points out that the nature and measurement of earnings are subject to various interpretations, that determination of earnings follows determination of net value added, and that earnings is subject to management manipulation (earnings can be smoothed, for example.) A succinct, penetrating, illuminating treatment of earnings in general as well as its particulars, the book will be especially useful to upper management and accounting professionals, and to their colleagues in the academic community. Riahi-Belkaoui argues that the interest in earnings and its related issues of measurement, determination, management, and usefulness stems from three factors: 1) the crucial importance of earnings as the shareholders' share of the corporation's wealth; 2) the reliance of investors and users on earnings and the transformation of earnings for resource allocation decision making; and 3), the direct association between the efficiency of the capital markets and timely provision of earnings data. Each chapter identifies the nature of the issues surrounding the concept of earnings and presents empirical evidence that can be used to make enlightened corporate decisions or to aid in the development of public policy.
