{"title":"价格变动模型下的增值报告","authors":"A. Riahi‐Belkaoui","doi":"10.2139/ssrn.3318594","DOIUrl":null,"url":null,"abstract":"This paper illustrates the derivation of a value added statement under price change models. Consideration of both value added reporting and accounting for inflation provide better measures of profit and changes in wealth.","PeriodicalId":357263,"journal":{"name":"Managerial Accounting eJournal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Value Added Reporting Under Price Change Models\",\"authors\":\"A. Riahi‐Belkaoui\",\"doi\":\"10.2139/ssrn.3318594\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper illustrates the derivation of a value added statement under price change models. Consideration of both value added reporting and accounting for inflation provide better measures of profit and changes in wealth.\",\"PeriodicalId\":357263,\"journal\":{\"name\":\"Managerial Accounting eJournal\",\"volume\":\"17 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-01-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Managerial Accounting eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3318594\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Managerial Accounting eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3318594","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
This paper illustrates the derivation of a value added statement under price change models. Consideration of both value added reporting and accounting for inflation provide better measures of profit and changes in wealth.
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