Abstract
This article was written in the early part of 1975. At that time, the best known system of inflation accounting was ‘general purchasing power accounting’. Since then, however, much has changed, especially in the United Kingdom and the United States. Circumstances have prevented this article being published before about mid-1977, two years later than the original text was produced. As my views on a synthesis have not changed, my article needs no material alteration. Nevertheless, I must say that especially the comparison of inflation accounting and replacement value accounting in section 2 is not up to date. Inflation accounting is no longer limited to general purchasing power accounting.
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© 1978 H.E Stenfert Kroese B.V.
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Bindenga, A.J. (1978). A Synthesis of Inflation Accounting and Replacement Value Accounting. In: van Dam, C. (eds) Trends in managerial and financial accounting. Nijenrode Studies in Business, vol 1. Springer, Boston, MA. https://doi.org/10.1007/978-1-4613-4062-1_1
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DOI: https://doi.org/10.1007/978-1-4613-4062-1_1
Publisher Name: Springer, Boston, MA
Print ISBN: 978-1-4613-4064-5
Online ISBN: 978-1-4613-4062-1
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