By R. S. Gynther

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Extra resources for Accounting for Price-Level Changes—Theory and Procedures. Pergamon International Library of Science, Technology, Engineering and Social...

Sample text

Inflation and Company Finance,^ Professors Mathews and Grant advocate this procedure a n d it appears that ^Law B o o k C o . o f Australasia Pty. , Sydney, 1958, 170 p p . * They also say that their procedures are not inconsistent with the recommendations of the main professional bodies in Britain and the United States, but involve objective measurement instead of arbitrary decisions as t o the amounts t o be transferred t o reserve, and require the allocations t o be m a d e as normal accounting procedures rather than as haphazard acts of financial policy.

Gee & C o . , L o n d o n , 149 p p . Statements by Professional Bodies 31 of rates o f profit against net worth. It avoids the distorted profit t o net worth ratios which recurrently give rise t o misgiving amongst consumers and which frequently hamstring wage n e g o t i a t i o n s . . The technique prevents the distribution of capital as profit and ensures that the proper information and opportunity is available t o business t o allow the maintenance of the productive capacity. . ^^ The Institute of Chartered Accountants of Scotland The Council of this Institute is much more tolerant towards the use of price-level adjustments than are other chartered institutes.

Reporting the Financial Effects of Price-level Changes, p . 194. ^^Chartered Accountant in Australia, D e c e m b e r 1960, p p . 2 6 4 - 2 7 5 . Types of Proposals that Have Been Advocated 37 In accordance with the principles of "accounting for m a n a g e m e n t " the responsible managers of all levels must k n o w periodically the income and the capital employed, both in total and in detail. e. current replacement value] is applied. In other words, the application of the replacement value theory is n o t merely a calculation technique used in preparing the annual statements of the concern.

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