A New Model for Inflation Accounting
17 Pages Posted: 27 Sep 2005 Last revised: 17 Jul 2014
Date Written: September 20, 2001
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: Suggested Citation