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- Title
Capital Maintenance Adjustment Under the Financial (Real) Capital Concept.
- Authors
Pratt, Denis J.
- Abstract
This paper examines the way in which the general purchasing concept of capital has been implemented in the real business income and selling price models. It presents an analysis of the conceptual aspects of the alternative methods of implementation proposed in the literature and identifies limitations in adjusting for inflation in entry price models.
- Subjects
PURCHASING; CAPITAL; CURRENT value accounting; EFFECT of inflation on accounting; PRICE inflation
- Publication
Abacus, 1988, Vol 24, Issue 2, p170
- ISSN
0001-3072
- Publication type
Article
- DOI
10.1111/j.1467-6281.1988.tb00213.x