- Other Titles
- A Study on Accounting for Price-level Changes
- Issue Date
- No. 2
- 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.
Files in This Item:
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.