the文档新orychapter4规范会计理论-物价变动会计为例.pptVIP

PPT t/a Carnegie et al; Financial and Organisational Decision Making Financial Accounting TheoryCraig Deegan Chapter 4 Normative theories of accounting - the case of accounting for changing prices Slides written by Michaela Rankin Learning Objectives In this chapter you will be introduced to some particular limitations of historical cost accounting in terms of its ability to cope with various issues associated with changing prices a number of alternative methods of accounting that have been developed to address problems associated with changing prices some of the strengths and weaknesses o