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Original Articles

Why Use General Purchasing Power?

Pages 141-157 | Published online: 28 Feb 2012

References to the Listed Advocates for Some of the Combinations

  • Yuri , Ijiri . 1967 . The Foundations of Accounting Measurement , Englewood Cliffs , New Jersey : Prentice-Hall, Inc. .
  • Accounting Principles Board . 1969 . Financial Statements Restated f or General Price-Level Changes(Statement of the Accounting Principles Board No. 3) , New York : American Institute of Certified Public Accountants .
  • Committee to Prepare a Statement of Basic Accounting Theory . 1966 . A Statement of Basic Accounting Theory , American Accounting Association .
  • American Accounting Association's Committee on Concepts and Standards—Long-Lived Assets, ‘Accounting for Land’ . July 1964 . “ Buildings and Equipment ” . In Accounting Review July , 693 – 699 .
  • Branford , B. L. November 1968 . “ Current Monetary Measures in Accounting' ” . In Accounting Bulletin (Queensland Division of the Australian Society of Accountants) November ,
  • Accounting Standards Steering Committee . 17th January 1973 . Proposed Statement of Standard Accounting Practice: Accounting for Changes in the Purchasing Power of Money (Exposure Draft ED8) , 17th January , London : C/o The Institute of Chartered Accountants in England and Wales .
  • Edwards , Edgar O. and Bell , Philip W. 1961 . The Theory and Measurement of Business Income. , Berkley and Los Angeles : University of California Press .
  • Chambers , Raymond J. 1966 . Accounting, Evaluation and Economic Behavior , Englewood Cliffs , New Jersey : Prentice-Hall Inc. .
  • Robert , R. Sterling . 1970 . Theory of the Measurement of Enterprise Income , Lawrence : The University Press of Kansas .
  • Eldon , Hendrikson S. 1970 . Accounting Theory , Rev. Ed , 222 – 225 . Homewood , Illinois : Irwin Richard D., Inc. .
  • Ibid. 225–268, 282
  • Ibid. 225–260, 264–282
  • Russell , L. Mathews . July 1968 . “ ‘Income, Price Changes and the Valuation Controversy in Accounting’ ” . In Accounting Review July , 509 – 516 .
  • Gynther , R. S. 1966 . Accounting for Price-Level Changes: Theory and Procedures , Oxford : Pergamon Press Ltd. .

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