国际会计international accounting--cha.7原始.pptVIP

杭电财经 Chapter 7 Changing Prices Accounting 2007年 杭电财经 * Outline of chapter 7 7.1 Price changing 7.2 General price-level adjustment 7.3 Current cost adjustment 7.4 International perspective on inflation accounting Focus points General price-level adjustment The historical cost-constant dollar model Current cost adjustment Current cost-nominal purchasing power Difference between general price level adjustment and current cost adjustment 2007年 杭电财经 * 2007年 杭电财经 * 7.1 Price changing In accounting for changing prices, users must distinguish between general price c