物价变动会计（Price change accounting）.docVIP

物价变动会计（Price change accounting） The sixth chapter is price change accounting Key points and difficulties: Capital preservation theory General price level accounting Current cost accounting An accountant that combines current costs with general price levels Reference： IAS15 information reflecting the effects of price changes IAS29 financial report on the economy of hyperinflation Chang Xun, financial accounting four big problems, Lixin Accounting publishing house, 2002 Chang Xun, et al. Advanced accounting. Xiamen University press, 1995 The sixth chapter is price change accounting Key points and difficulties: Capital preservation theory General price level accounting Current cost accounting An accountant that combines current costs with general price levels Reference： IAS15 information reflecting the effects of price changes IAS29 financial report on the economy of hyperinflation Chang Xun, financial accounting four big problems, Lixin Accounting publishing house, 2002 Chang Xun, et al. Advanced accounting. Xiamen University press, 1995 Section 1 accounting for price changes and price changes I. Changes in prices and price indices (I) price movements and price indices (two) the specific circumstances of price changes; Individual price movements - price changes in the relevant material itself General price movements - changes in the purchasing power of money The two party Two, the impact of price changes on traditional accounting Traditional accounting measurement characteristics: historical cost / nominal currency. Slight price changes do not have much impact, and persistent price changes can have a serious impact on traditional accounting: 1., it influences the stability of nominal currency, which is the measurement unit of traditional accounting, and denies the monetary value of monetary measurement unchanged; 2., it affects the traditional accounting measurement basis (attribute) - the objectivity of historical cost, and has shaken the historical cost principle. I