ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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Inflation Accounting Some Recent Developments

Developments Ramesh Gupta With the rejection' of Exposure Draft No 18 (ED-18) on July 6, 1977, the continuing battle over the precise methods of 'Inflation Accounting' seems to have come to a standstill; whereas the UK accounting profession is living with "An Interim Recommendation", the US, through its Security Exchanges Commission requirements, is content with disclosure of fragmented and piecemeal information about replacement cost.

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