[BOOK][B] A theoretical and empirical investigation of the effects of FASB statement no. 33 on lending decisions
MM El-Maksy - 1983 - search.proquest.com
Measuring and reporting the effects of changing prices have been debated in the accounting
literature since 1918. In 1979, the FASB issued Statement of Financial Accounting Standard …
literature since 1918. In 1979, the FASB issued Statement of Financial Accounting Standard …
Corporate Tax Rates in an Inflationary Environment: 1976 and 1977
FJ Fabozzi, R Fonfeder - Business Economics, 1981 - JSTOR
The present statutory definition of income based on historical cost fails to recognize the cost
of productive resources in an inflationary environment. The undercosting of these resources …
of productive resources in an inflationary environment. The undercosting of these resources …