References
- Accounting Standards Board . 1994 . FRS7, Fair Values in Acquisition Accounting , London : ASB .
- Accounting Standards Committee . 1980 . SSAP16, Current Cost Accounting , London : ASC .
- Accounting Standards Steering Committee . 1973 . ED8, Accounting for Changes in the Purchasing Power of Money , London : ASSC .
- Accounting Standards Steering Committee . 1974 . PSSAP7, Accounting for Changes in the Purchasing Power of Money , London : ASSC .
- Bell , P. W. 1982 . CVA CCA and CoCo-A: How Fundamental are the Differences , Melbourne : Australian Accounting Research Foundation .
- Edwards , E. O. and Bell , P. W. 1961 . The Theory and Measurement of Business Income , Berkeley : University of California Press .
- Financial Accounting Standards Board . 1979 . FAS33, Financial Reporting and Changing Prices , Stamford , Conn : FASB .
- Gutiérrez , J. M. 1990 . An axiomatic approach to inflation accounting . IMA Journal of Mathematics Applied in Business and Industry , 2 : 197 – 207 .
- Gutiérrez , J. M. 1992 . On the gearing adjustment, an axiomatic approach . Theory and Decision , 33 : 207 – 221 .
- Ijiri , Y. 1967 . The Foundations of Accounting Measurement: A Mathematical Economic and Behaviourial Inquiry , Englewood Cliffs , N.J : Prentice-Hall .
- Mattessich , R. 1964 . Accounting and Analytical Methods , Homewood : Irwin .
- Mattessich , R. 1970 . Die wissenschaftlichen Grundlagen des Rechnungswessens , Dusseldorf : Bertelsmaan .
- Mattessich , R. 1995 . Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline , Westport , Conn : Quorum books .
- Pacioli , L. 1494 . Summa de Arithmetica, Geometria, Proportioni et Proportionalita Venice
- Richardson Committee . 1976 . The Report of the Committee of Inquiry into Inflation Accounting , Wellington : New Zealand Government Printer .
- Sandilands Committee . 1975 . Inflation Accounting: Report of the Inflation Accounting Committee under the Chairmanship of F.E.P. Sandilands , Cmnd. 6225 London : HMSO .
- Schmidt , F. 1930 . The importance of replacement value . The Accounting Review , 5 : 235 – 242 .
- Sterling , R. R. and Lemke , K. W. , eds. 1982 . Maintenance of Capital: Financial versus Physical , Houston : Scholars Book Co .
- Tippett , M. 1978 . The axioms of accounting measurement' . Accounting and Business Research , 8 : 266 – 278 .
- Tippett , M. 1982 . On the numerical estimation of the loss from holding monetary items' . Accounting and Business Research , 13 : 56 – 82 .
- Whittington , G. 1983 . Inflation Accounting, An Introduction to the Debate , Cambridge : Cambridge University Press .
- Willett , R. J. 1987 . An axiomatic theory of accounting measurement . Accounting and Business Research , 17 : 155 – 171 .