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by G. Parthasarathy, K. Uma Shankar Patnaik (Author), Atlantic (Publisher)
The study has been divided into five broad chapters so as to highlight the main aspects of the probe as well as its related issues. The firs...
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The study has been divided into five broad chapters so as to highlight the main aspects of the probe as well as its related issues. The first chapter deals with the statement of problem, its objectives, scope of the study, review of literature and research methodology. The second chapter provides the various approaches and theories of inflation accounting. It deals with Current Purchasing Power (CPP) method, Current Cost Accounting (CCA), Specific and General Price Level Accounting (SPLA). The third chapter presents the inflation accounting practices in foreign countries. It deals with general price level changes in the United States of America, the United Kingdom, Canada, France, Belgium, Sweden, Japan, Germany, Australia and Italy. In the fourth chapter an attempt is made to discuss inflation accounting practices in India's corporate sector. The fifth chapter is the concluding chapter of theme, which gives the summary of conclusions and provides suggestions and recommendations. It also suggests a practical model of inflation accounting for future use by corporates in India.
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