Review of Accounting Practices Before and During Inflation
Journal: International Journal of Computer Science and Mobile Computing - IJCSMC (Vol.6, No. 9)Publication Date: 2017-09-30
Authors : Zemifra Ansari Samira Hosseini;
Page : 51-64
Keywords : accounting; inflation; management; economics;
Abstract
Inflation accounting is a term that describes a set of accounting systems designed to correct the problems caused by the use of historical cost in terms of inflation. Inflationary accounting is used in countries with severe inflation. One of the primary goals of an information accounting system is timely and reliable for users of that information. The traditional basis of accounting for the use of historical data is the use of this information. Because these values are both reliable and proof when in many countries inflation caused a disparity in the structure of the economy. Accounting thinkers and economics scholars have been thinking about a solution. Accountants have been working on solving these problems by providing and providing solutions in the form of accounting standards.
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Last modified: 2017-10-27 01:52:42