theorychapter4规范会计理论-物价变动会计为例.pptVIP

Financial Accounting TheoryCraig Deegan;Learning Objectives;Learning Objectives;Limitations of historical cost in times of rising prices;Limitations of historical cost in times of rising prices - continued;Support for historical cost accounting;Definition of Income;Capital maintenance perspectives;Development of accounting for changing prices;Current purchasing power accounting;Calculating indices;Performing current purchase power adjustments;Performing current purchase power adjustments - continued;Performing current purchase power adjustments - continued;Movements in net monetary assets;