Including Current Value, Inflation and Price Level Accounting
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Replacement Cost Accounting Main Page
| Financial Reporting Main Page
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Abdel-Magid, M. F. 1979. Toward a better understanding of the role of measurement in accounting. The Accounting Review (April): 346-357.
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Agrawal, S. P. 1977. Accounting for the impact of inflation on a business enterprise. The Accounting Review (October): 789-809.
Alonzo, M. V. 1978. Corporate strategy for combating inflation. Management Accounting (March): 57-60.
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Arnett, H. E. 1978. APB opinion no. 29: Accounting for nonmonetary transactions - Some new perspectives. Management Accounting (October): 41-48.
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Barbatelli, E. 1977. Implementing ASR 190. Management Accounting (December): 27-30.
Barbatelli, E. and C. W. Hagelin. 1976. Replacement cost estimating for financial reporting. Management Accounting (June): 21-25.
Bartlett, R. T. and T. H. Kelly. 1980. Will FAS no. 33 solve inflation accounting problems? Management Accounting (April): 11-14, 19.
Bartley, J. W. 1980. A NPV model modified for inflation. Management Accounting (December): 49-52.
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Benjamin, J. 1973. The accuracy of the period-end method for computing the current cost of materials used. Abacus 9(1): 73-80.
Bernard, V. L. and R. G. Ruland. 1987. The incremental information content of historical cost and current cost income numbers: Time-series analyses for 1962-1980. The Accounting Review (October): 707-722.
Benston, G. J. and M. A. Krasney. 1978. DAAM: The demand for alternative accounting measurements. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 1-30.
Benton, B. W. 1981. Regulatory implications of inflation accounting. Management Accounting (August): 43-47.
Berliner, R. W. 1977. Replacement cost accounting: A CPA's view. Management Accounting (December): 23-26.
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Beshara, R. L. 1975. Price-level restated accounting and the measurement of inflation gains and losses: A comment. The Accounting Review (July): 582-585.
Bhushan, B. 1974. Effects of inflation and currency fluctuation. Management Accounting (July): 17-19.
Biddle, G. C. and R. K. Martin. 1985. Inflation, taxes, and optimal inventory policies. Journal of Accounting Research (Spring): 57-83.
Bierman, H. Jr. 1956. The effect of inflation on the computation of income of public utilities. The Accounting Review (April): 258-262.
Bierman, H. Jr. 1971. Discounted cash flows, price level adjustments and expectations. The Accounting Review (October): 693-699.
Bierman, H. Jr. 1972. Discounted cash flows, price level adjustments and expectations: A reply. The Accounting Review (July): 589-590.
Bierman, H. Jr. 1972. Discounted cash flows, price-level adjustments and expectations: A reply. The Accounting Review (October): 799-800.
Bildersee, J. S. 1978. Discussion of the impact of price-level adjustment in the context of risk assessment and the effect of general price-level adjustments on the predictive ability of financial ratios. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 285-292.
Blackie, W. 1948. Price level changes - A challenge to accounting: What is accounting for - Now? N.A.C.A. Bulletin (July 1): 1349-1378.
Bloom, R. and A. Debessay. 1984. Inflation Accounting: Reporting of General and Specific Price Changes. Praeger Publishers.
Boatsman, J. R. and L. Revsine. 1978. Discussion of disclosure of estimates of holding gains and the assessment of systematic risk. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 96-105.
Boer, G. 1966. Replacement cost: A historical look. The Accounting Review (January): 92-97.
Boussard, D. 1984. The impact of the definition of inflation on the effectiveness of inflation accounting adjustments. Abacus 20(2): 157-169.
Bowers, R. 1950. Objections to index number accounting. The Accounting Review (April): 149-155.
Bowers, R. 1951. Business profit and the price level. The Accounting Review (April): 167-178.
Bradford, W. D. 1974. Price-level restated accounting and the measurement of inflation gains and losses. The Accounting Review (April): 296-305.
Bradford, W. D. 1975. Price-level restated accounting and the measurement of inflation gains and losses: A reply. The Accounting Review (July): 586-587.
Bremser, W. G. 1977. Reporting on current replacement costs. Management Accounting (July): 33-39.
Brenner, V. C. and J. J. Benjamin. 1976. Financial reporting on units of general purchasing power. Management Accounting (June): 15-18.
Briloff, A. J. 1958. Price level changes and financial statements: A critical reappraisal. The Accounting Review (July): 380-388.
Briloff, A. J. 1961. Price level changes and financial statements at the threshold of the new frontier. The Accounting Review (October): 603-607.
Broad, S. J. 1948. Price level changes - A challenge to accounting: Effects of price level changes on financial statements. N.A.C.A. Bulletin (July 1): 1329-1348.
Bromwich, M. 1983. Some problems with replacement cost asset measurement for external accounting reports with imperfect markets. Abacus 19(2): 148-161.
Buckmaster, D. and L. Brooks. 1982. Accounting for interest and long-term debt in an inflationary period. Management Accounting (May): 26-29.
Bullard, J. A. 1976. Price-level restatement and valuation reporting. Management Accounting (February): 15-18, 26.
Bures, J. P. 1975. Deflating long-term contract costs. Management Accounting (August): 43-44, 48.
Buzby, S. L. and H. Falk. 1978. Discussion of DAAM: The demand for alternative accounting measurements. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 37-45.
Call, W. L. 1977. General versus specific price-level adjustments: A graphic analysis. The Accounting Review (January): 222-228.
Campbell, R. L., L. A. Owens-Jackson and D. R. Robinson. 2008. Fair value accounting from theory to practice. Strategic Finance (July): 31-37.
Carlson, A. E. 1973. A case for current-cost reporting. Management Accounting (February): 35-37, 44.
Carlson, A. E. 1977. ASR 190 - The grand experiment. Management Accounting (October): 23-25.
Carson, A. B. 1954. A fund-change-statement approach to the calculation of inflationary distortion in conventional income measurement. The Accounting Review (July): 373-382.
Casler, D. J. and T. W. Hall. 1985. Firm-specific asset valuation accuracy using a composite price index. Journal of Accounting Research (Spring): 110-122.
Castenholz, W. B. 1931. The accountant and changing monetary values. The Accounting Review (December): 282-288.
Catty, J. P. 2010. Wiley Guide to Fair Value Under IFRS. Wiley.
Cavazos, A. 1959. How we plan to improve our costing of construction equipment. N.A.A. Bulletin (September): 5-13. (Depreciation based on replacement values).
Cerf, A. R. 1957. Price level changes, inventory valuations, and tax considerations. The Accounting Review (October): 554-565.
Chambers, R. J. 1965. The price level problem and some intellectual grooves. Journal of Accounting Research (Autumn): 242-252.
Chambers, R. J. 1966. A study of a price level study. Abacus 2(2): 97-118.
Chambers, R. J. 1967. A study of a study of a price level study: Response to Professor Moonitz. Abacus 3(1): 62-73.
Chambers, R. J. 1967. Price variation accounting - An improved representation. Journal of Accounting Research (Autumn): 215-220.
Chambers, R. J. 1976. Whatever happened to CCE? The Accounting Review (April): 385-390. (CCE refers to current cash equivalent).
Chamisa, E., M. Mangena, H. H. Pamburai and V. Tauringana. 2018. Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: Hard evidence from Zimbabwe. Review of Accounting Studies 23(4): 1241-1273.
Cheney, P. E. 1976. A review of some objections to fair value accounting. Management Accounting (June): 29-30, 37.
Chordia, T. and L. Shivakumar. 2005. Inflation illusion and post-earnings-announcement drift. Journal of Accounting Research (September): 521-556. 2005. Erratum: Inflation illusion and post-earnings-announcement drift. Journal of Accounting Research (December): 781.
Clarke, F. L. 1975. Some observations on the indexation of accounts. Abacus 11(2): 107-121.
Clarke, F. L. 1977. A note on exchange rates, purchasing power parities and translation procedures. Abacus 13(1): 60-66.
Clarke, F. L. 1980. Inflation accounting and the accidents of history. Abacus 16(2): 79-99.
Clarke, F. L. 2000. Chambers on price and price-level variations: Exiting intellectual grooves. Abacus 36(3): 267-284.
Comer, R. W. 1975. Brazilian price-level accounting. Management Accounting (October): 41-42, 46.
Committee on Concepts and Standards Underlying Corporate Financial Statements. 1951. Price level changes and financial statements: Supplementary Statement No. 2. The Accounting Review (October): 468-474.
Committee on Concepts and Standards Underlying Corporate Financial Statements. 1954. Inventory pricing and changes in price levels: Supplementary Statement No. 6. The Accounting Review (April): 188-193.
Cook, J. S. and O. J. Holzmann. 1976. Current cost and present value in income theory. The Accounting Review (October): 778-787.
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Cooper, H. E. 1950. Depreciation on current values is half as much again - An experimental determination. N.A.C.A. Bulletin (June): 1179-1186.
Corbin, D. A. 1951. Accounting and rising prices in a student co-operative. The Accounting Review (October): 568-572.
Corbin, D. A. 1955. A case study of price-level adjustments. The Accounting Review (April): 268-281.
Corbin, D. A. 1967. On the feasibility of developing current cost information. The Accounting Review (October): 635-641.
Corbin, D. A. 1977. SEC replacement costs: Suggestions for full disclosure. Management Accounting (August): 11-18.
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Coughlan, J. W. 1957. The guises of replacement cost. The Accounting Review (July): 434-447.
Davis-Friday, P. Y. and J. M. Rivera. 2000. Inflation accounting and 20-F disclosures: Evidence from Mexico. Accounting Horizons (June): 113-135.
Davidson, S. and R. L. Weil. 1978. Income tax implications of various methods of accounting for changing prices. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 154-233.
Dee, D. 1976. Sales and cost deflators. Management Accounting (December): 35-37.
Dein, R. C. 1955. Price-level adjustments: Fetish in accounting. The Accounting Review (January): 3-24.
Dein, R. C. 1956. Price level adjustments: Rejoinder to Professor Husband. The Accounting Review (January): 58-63. (JSOR link).
DeWelt, R. L. 1977. Replacement cost - Another nightmare for accountants. Management Accounting (October): 17-22.
Dockweiler, R. C. 1969. The practicability of developing multiple financial statements: A case study. The Accounting Review (October): 729-742.
Dohr, J. L. 1948. Depreciation and the Price Level: A Symposium First affirmative. The Accounting Review (April): 115-118.
Dohr, J. L. 1955. Limitations on the usefulness of price level adjustments. The Accounting Review (April): 198-205.
Dopuch, N. 1978. Editor's preface. Journal of Accounting Research (Studies on Changes in General and Specific Prices): Unnumbered.
Drebin, A. R. 1965. Price level adjustments and inventory flow assumptions. The Accounting Review (January): 154-162.
Dyckman, T. R. 1969. Investment Analysis andGeneral Price-Level Adjustments. Studies in Accounting Research (1). American Accounting Association.
Dyckman, T. R. 1972. Discounted cash flows, price-level adjustments and expectations: A comment. The Accounting Review (October): 794-798.
Dyckman, T. R. 1975. The effects of restating financial statements for price-level changes: A comment. The Accounting Review (October): 796-808.
Easman, W. S. Jr. 1978. Discussion of disclosure of estimates of holding gains and the assessment of systematic risk. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 78-92.
Edwards, E. O. 1954. Depreciation policy under changing price levels. The Accounting Review (April): 267-280.
Edwards, E. O. 1975. The state of current value accounting. The Accounting Review (April): 235-245.
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Fergusson, D. A. 1954. Accounting and the price level. The Accounting Review (October): 639-642.
Fisher, J. 1976. Value to the business - Some practical problems. Management Accounting (July): 23-32.
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