A New Model for Inflation Accounting

17 Pages Posted: 27 Sep 2005 Last revised: 17 Jul 2014

Date Written: September 20, 2001

Abstract

This study is the result of nine years of research in the doctoral field Inflation Accounting. Having performed a comprehensive documentation in the field, I have arrived at the conclusion that the existing accounting models hide information needed by management and accounting activities. So I propose this multiple-value or account-unit accounting model.

Keywords: inflation accounting, multiple-value accounting, account units, protected issues, unprotected issues

JEL Classification: M20, M41

Suggested Citation

Tugui, Alexandru, A New Model for Inflation Accounting (September 20, 2001). Available at SSRN: https://ssrn.com/abstract=807284 or http://dx.doi.org/10.2139/ssrn.807284

Alexandru Tugui (Contact Author)

Al. I. Cuza University ( email )

Blvd. Carol I, nr . 11
B 505, FEAA
Iasi, Iasi 700505
Romania

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