ACCOUNTING FOR CHANGING MONEY VALUE: Formularization of GPLA Adjustment for General Ledger Entries and that of Earned Surplus Adjustment

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Bibliographic Details
Published in:Kyoto university economic review 1992-10, Vol.62 (2 (133)), p.1-31
Main Author: NAKAI, Bunji
Format: Article
Language:English
Subjects:
Accounting adjustments
Capital income
Capital surplus
Earned surplus
Financial accounting
Monetary liabilities
Money value
Net income
Price levels
Purchasing power
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ISSN:0023-6055