The Debate on Inflation Accounting.

Abstract

Preface List of abbreviations 1. Introduction Part I. The Debate: 2. Inflation accounting before the Second World War 3. Developments in inflation accounting from the Second World War to 1974 4. The contemporary British debate I: the watershed of the CPP experiment, 1973 5. The contemporary British debate II: the Sandilands Committee and its report (1974-75) 6. The contemporary British debate III: ED18 to SSAP16 (1976-83) 7. Inflation accounting in the USA (1975-80) 8. Inflation accounting in Australiasia 9. Inflation accounting in other countries 10. The present state of inflation accounting throughout the world Part II. Causes and Consequences: 11. Competing systems of accounting for price changes 12. Particular issues: valuation, capital maintenance and the gain on borrowing 13. The course of the debate: causes and influences 14. Accounting standards and the future of the inflation accounting debate Notes Bibliography Indexes.