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物價變動會計

Title 
物價變動會計
Other Titles 
A Study on Accounting for Price-level Changes
Authors 
裵炳漢
Issue Date 
1979
Journal 
연구논문집
Vol. 
Vol.4
Issue 
No. 2
Pages 
77-87
Abstract 
이 論文은 最近 各國에서 많이 연구되고 있는 物價變動會計에 관한 것이다. 主要內容은 物價變動會計의 動向 및 物價變動에 따른 財務諸表의 修正問題, 그리고 Chambers가 제안한 修正 「모델」의 意義 등이다.
The main purpose of this article is to introduce how to adjust the impacts of price-level changes. To deal with this problem, the adjustment model proposed by Chambers is treated. In addition, the Nature of Price-changes and some parial adjustments for the effects of price-level changes on accounting system are summerized.
URI 
http://repository.uc.ac.kr/handle/2014.oak/692
ISSN 
1598-3390
Appears in Collections
19. 환경화학공업과 > 연구논문

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