Inflation accounting
Başlık çevirisi mevcut değil.
- Tez No: 53793
- Danışmanlar: PROF. DR. RÜSTEM HACIRÜSTEMOĞLU
- Tez Türü: Doktora
- Konular: İşletme, Business Administration
- Anahtar Kelimeler: Enflasyon muhasebesi, Şirket politikaları, Inflation accounting, Company policies
- Yıl: 1997
- Dil: İngilizce
- Üniversite: Marmara Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: İşletme Ana Bilim Dalı
- Bilim Dalı: Muhasebe Finansman Bilim Dalı
- Sayfa Sayısı: Belirtilmemiş.
Özet
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Özet (Çeviri)
ABSTRACT The most unfavorable effect of inflation is neither its demolishing effect on resource distribution nor on social order. It's the change in value of money caused in the process. Inflation Accounting is such a system approach by which the main rules of accounting can be achieved also in situations where inflationist movements are continious. This approach creates three different inflation accounting model. By continious improvements of each model, the excellence has been ensured However, researches showed that the models have partial benefits for the user and serve more reliable data to in statements. It's understood that forming a relevant index is the main problem. Related to this case, it's also true that International Accounting Standards 29 is not fully applied in companies. One other handicaped is insufficient access to computer use in companies, so manual studies become both time and workforce consuming. The improved model aims to minimize these losses and serves financial table reports in accordance. The research results show that application of these models in real life is less likely in practice. The reason is that tackling with inflation has always harder than preparing provision against it. For this reason, the possibility of application of inflation accounting is directly related to the economical conditions of the country itself. m
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