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Original Articles

Holding Gains on Long-Term Liabilities A Rigorous Analysis

Pages 292-297 | Published online: 27 Feb 2012

References

  • Gynther , Reg. S. 1974. . Why use General Purchasing Power? . Accounting and Business Research , Spring
  • Grinyer , J. R. 1973 . The Meaning of Inflation Adjusted Accounts . The Investment Analyst , October ‘In defence of inflation adjusted historical cost’, forthcoming article.
  • Reg. S. Gynther, op. cit.
  • e.g. see U.K. Accountancy Institutes Provisional Statement of Standard Accounting Practice, No. 7, ‘Accounting for changes in the purchasing power of money’.
  • Bradford , William D. 1974 . Price-Level Restated Accounting and the Measurement of Inflation Gains and Losses . The Accounting Review , April and S.S.A.P., No. 7, op. cit.
  • Cutler , R. S. and Westwick , C. A. 1973 . The Impact of Inflation Accounting on the Stock Market . Accountancy , March

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