Accounting for changing prices - Recent development by Ramesh Gupta (Working Paper, No. 1978/222) (Record no. 70321)

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fixed length control field 01455nam a2200181Ia 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 140323b1978 xxu||||| |||| 00| 0 eng d
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number WP 1978 (222)
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Gupta, Ramesh
9 (RLIN) 48047
245 ## - TITLE STATEMENT
Title Accounting for changing prices - Recent development by Ramesh Gupta (Working Paper, No. 1978/222)
Statement of responsibility, etc. Gupta, Ramesh
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc. Ahmedabad
Name of publisher, distributor, etc. Indian Institute of Management
Date of publication, distribution, etc. 1978
300 ## - PHYSICAL DESCRIPTION
Extent 35 p.
520 ## - SUMMARY, ETC.
Summary, etc. With the rejection of ED-18 on July 6, 1977, the longest running epic of the financial world "Inflation Accounting" has come to a standstill where U.K. accounting profession is living with "An Interim Recommendation" and the U.S. (through its SEC requirements) is content with disclosure of fragmented and piecemeal information about replacement cost. Accounting profession in India seems to be watching the debate will all curiosity and excitement. I wonder whether the professional accounting bodies here are just playing the role of spectators or sitting on the fence watching the developments in other countries before adopting any particular method for correcting inflationary effect on our financial statements. Nevertheless, we cannot remain inactive too long.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting
9 (RLIN) 6
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Prices
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Development
9 (RLIN) 69863
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Working Paper
952 ## - LOCATION AND ITEM INFORMATION (KOHA)
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-- INR
-- 22/05/2008
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Permanent Location Current Location Date acquired Full call number Barcode Date last seen Price effective from Koha item type
          Vikram Sarabhai Library Vikram Sarabhai Library 05/05/2009 WP 1978 (222) WP000222 04/09/2009 04/09/2009 Working Paper

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