Including Current
Value and Price Level Accounting
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Inflation & Replacement Cost Accounting Main Page
| Economics Main Page | Financial Reporting Main Page
Abdel-Khalik, A. R. and J. C. Mckeown. 1978. Disclosure of estimates of holding gains and the assessment of systematic risk. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 46-77.
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Abdel-Magid, M. F. 1979. General-price-level-adjusted historical-cost statements and the ratio-scale view: A comment. The Accounting Review (October): 825-829.
Abdel-Magid, M. F. 1979. Toward a better understanding of the role of measurement in accounting. The Accounting Review (April): 346-357.
Abramowicz, K. and D. J. Kilpatrick. 2023. Inflation and financial information usefulness: Be wary of the overlooked impact that inflation has on financial statements. Strategic Finance (April): 40-47.
Addy, N., and C. Herring. 1996. Grade inflation effects of administrative policies. Issues in Accounting Education (Spring): 1-13.
Adkerson, R. C. 1977. Replacement cost accounting: A time to move forward. Management Accounting (December): 15-22.
Adkerson, R. C. 1978. Discussion of DAAM: The demand for alternative accounting measurements. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 31-36.
Agrawal, S. P. 1977. Accounting for the impact of inflation on a business enterprise. The Accounting Review (October): 789-809.
Agrawal, S. P. 1986. Inflation, maintenance of capital and IRR models of capital budgeting. Decision Sciences (Winter): 1-15.
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Alderman, C. W. and J. K. Alderman. 1977. The impact of inflation on the taxation of capital gains and losses. Management Accounting (December): 53-56.
Alonzo, M. V. 1978. Corporate strategy for combating inflation. Management Accounting (March): 57-60.
Anderson, S. W. 1924. The Federal Reserve System in its relation to inflation and deflation. Harvard Business Review (January): 201-206.
Axelson, K. S. 1980. Facing the hard truths about inflation. Management Accounting (June): 11-14.
Arnett, H. E. 1978. APB opinion no. 29: Accounting for nonmonetary transactions - Some new perspectives. Management Accounting (October): 41-48.
Arnold, D. F. and R. J. Huefner. 1977. Measuring and evaluating replacement costs: An application. Journal of Accounting Research (Autumn): 245-252.
Avery, H. G. 1961. Depreciation vs. inflation. The Accounting Review (January): 71-74.
Avery, J. and M. Bertini. 2023. Case study: Should a Dollar Store raise prices to keep up with inflation? Harvard Business Review (March/April): 140-145.
Axelson, K. S. 1980. Facing the hard truths about inflation. Management Accounting (June): 11-14.
Bailey, A. D. Jr. and D. L. Jensen. 1977. The two-dimensional time frame of common dollar statements. The Accounting Review (January): 229-232.
Bailey, E. J. 1977. The SEC and replacement cost: An urgent need to find a better answer. Management Accounting (December): 19-22.
Baran, A., J. Lakonishok and A. R. Ofer. 1980. The information content of general price level adjusted earnings: Some empirical evidence. The Accounting Review (January): 22-35.
Barbatelli, E. 1977. Implementing ASR 190. Management Accounting (December): 27-30.
Barbatelli, E. and C. W. Hagelin. 1976. Replacement cost estimating for financial reporting. Management Accounting (June): 21-25.
Bartlett, R. T. and T. H. Kelly. 1980. Will FAS no. 33 solve inflation accounting problems? Management Accounting (April): 11-14, 19.
Bartley, J. W. 1980. A NPV model modified for inflation. Management Accounting (December): 49-52.
Basu, J. 1978. Discussion of income tax implications of various methods of accounting for changing prices. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 234-246.
Basu, S. 1981. Market reactions to accounting policy deliberations: The inflation accounting case revisited. The Accounting Review (October): 942-954.
Basu, S. and J. R. Hanna. 1978. Interindustry estimation of general price-level impact on financial information: A comment. The Accounting Review (January): 192-197.
Basu, S., S. Markov and L. Shivakumar. 2010. Inflation, earnings forecasts, and post-earnings announcement drift. Review of Accounting Studies 15(2): 403-440.
Battista, G. L. and G. R. Crowingshield. 1965.Inventories at realizable values? N.A.A. Bulletin (May): 31-43.
Baxter, W. T. 1967. Accounting values: Sale price versus replacement cost. Journal of Accounting Research (Autumn): 208-214.
Beaver, W. H. and M. A. Wolfson. 1982. Foreign currency translation and changing prices in perfect and complete markets. Journal of Accounting Research (Part II, Autumn): 528-550.
Bedford, N. M. and J. C. McKeown. 1972. Comparative analysis of net realizable value and replacement costing. The Accounting Review (April): 333-338.
Beja, A. and Y. Aharoni. 1977. Some aspects of conventional accounting profits in an inflationary environment. Journal of Accounting Research (Autumn): 169-178.
Bell, A. L. 1953. Fixed assets and current costs. The Accounting Review (January): 44-53.
Bell, P. W. 1987. Boussard's 'Effectiveness of inflation accounting adjustments': A comment. Abacus 23(1): 91-92.
Bell, W. H. 1948. Depreciation and the Price Level: A Symposium First negative. The Accounting Review (April): 126-128.
Benjamin, J. 1973. The accuracy of the period-end method for computing the current cost of materials used. Abacus 9(1): 73-80.
Benston, G. J. and M. A. Krasney. 1978. DAAM: The demand for alternative accounting measurements. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 1-30.
Benton, B. W. 1981. Regulatory implications of inflation accounting. Management Accounting (August):43-47.
Bernard, V. L. 1984. The use of market data and accounting data in hedging against consumer price inflation. Journal of Accounting Research (Autumn): 445-466.
Bernard, V. L. and R. G. Ruland. 1987. The incremental information content of historical cost and current cost income numbers: Time-series analyses for 1962-1980. The Accounting Review (October): 707-722.
Berliner, R. W. 1977. Replacement cost accounting: A CPA's view. Management Accounting (December): 23-26.
Bernard, V. L. 1984. The use of market data and accounting data in hedging against consumer price inflation. Journal of Accounting Research (Autumn): 445-466.
Beshara, R. L. 1975. Price-level restated accounting and the measurement of inflation gains and losses: A comment. The Accounting Review (July): 582-585.
Bhushan, B. 1974. Effects of inflation and currency fluctuation. Management Accounting (July): 17-19.
Biddle, G. C. and R. K. Martin. 1985. Inflation, taxes, and optimal inventory policies. Journal of Accounting Research (Spring): 57-83.
Bierman, H. Jr. 1956. The effect of inflation on the computation of income of public utilities. The Accounting Review (April): 258-262.
Bierman, H. Jr. 1971. Discounted cash flows, price level adjustments and expectations. The Accounting Review (October): 693-699.
Bierman, H. Jr. 1972. Discounted cash flows, price level adjustments and expectations: A reply. The Accounting Review (July): 589-590.
Bierman, H. Jr. 1972. Discounted cash flows, price-level adjustments and expectations: A reply. The Accounting Review (October): 799-800.
Bildersee, J. S. 1978. Discussion of the impact of price-level adjustment in the context of risk assessment and the effect of general price-level adjustments on the predictive ability of financial ratios. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 285-292.
Bildersee, J. S. and J. Ronen. 1987. Stock returns and real activity in an inflationary environment: The informational impact of FAS No. 33. Contemporary Accounting Research 4(1): 89-110.
Binz, O., E. Ferracuti and P. Joos. 2023. Investment, inflation, and the role of internal information systems as a transmission channel. Journal of Accounting and Economics (November-December): 101632.
Blackie, W. 1948. Price level changes - A challenge to accounting: What is accounting for - Now? N.A.C.A. Bulletin (July 1): 1349-1378.
Bloom, R. and A. Debessay. 1984. Inflation Accounting: Reporting of General and Specific Price Changes. Praeger Publishers.
Boatsman, J. R. and L. Revsine. 1978. Discussion of disclosure of estimates of holding gains and the assessment of systematic risk. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 96-105.
Boer, G. 1966. Replacement cost: A historical look. The Accounting Review (January): 92-97.
Boes, R. F., F. J. Plewa and M. Bezik. 2007. TIPS and CIPS. Journal of Accountancy (January): 45-49. (Inflation protected securities).
Boussard, D. 1984. The impact of the definition of inflation on the effectiveness of inflation accounting adjustments. Abacus 20(2): 157-169.
Bowers, R. 1950. Objections to index number accounting. The Accounting Review (April): 149-155.
Bowers, R. 1951. Business profit and the price level. The Accounting Review (April): 167-178.
Bradford, W. D. 1974. Price-level restated accounting and the measurement of inflation gains and losses. The Accounting Review (April): 296-305.
Bradford, W. D. 1975. Price-level restated accounting and the measurement of inflation gains and losses: A reply. The Accounting Review (July): 586-587.
Bremser, W. G. 1977. Reporting on current replacement costs. Management Accounting (July): 33-39.
Brenner, V. C. and J. J. Benjamin. 1976. Financial reporting on units of general purchasing power. Management Accounting (June): 15-18.
Briloff, A. J. 1958. Price level changes and financial statements: A critical reappraisal. The Accounting Review (July): 380-388.
Briloff, A. J. 1961. Price level changes and financial statements at the threshold of the new frontier. The Accounting Review (October): 603-607.
Broad, S. J. 1948. Price level changes - A challenge to accounting: Effects of price level changes on financial statements. N.A.C.A. Bulletin (July 1): 1329-1348.
Bromwich, M. 1983. Some problems with replacement cost asset measurement for external accounting reports with imperfect markets. Abacus 19(2): 148-161.
Buckmaster, D. and L. Brooks. 1982. Accounting for interest and long-term debt in an inflationary period. Management Accounting (May): 26-29.
Bullard, J. A. 1976. Price-level restatement and valuation reporting. Management Accounting (February): 15-18, 26.
Bures, J. P. 1975. Deflating long-term contract costs. Management Accounting (August): 43-44, 48.
Burkert, R. L. 1971. Recognizing inflation in the capital budgeting decision. Management Accounting (November):40-46.
Buzby, S. L. and H. Falk. 1978. Discussion of DAAM: The demand for alternative accounting measurements. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 37-45.
Call, W. L. 1977. General versus specific price-level adjustments: A graphic analysis. The Accounting Review (January): 222-228.
Campbell, R. L., L. A. Owens-Jackson and D. R. Robinson. 2008. Fair value accounting from theory to practice. Strategic Finance (July): 31-37.
Carlson, A. E. 1973. A case for current-cost reporting. Management Accounting (February): 35-37, 44.
Carlson, A. E. 1977. ASR 190 - The grand experiment. Management Accounting (October): 23-25.
Carson, A. B. 1954. A fund-change-statement approach to the calculation of inflationary distortion in conventional income measurement. The Accounting Review (July): 373-382.
Casler, D. J. and T. W. Hall. 1985. Firm-specific asset valuation accuracy using a composite price index. Journal of Accounting Research (Spring): 110-122.
Castenholz, W. B. 1931. The accountant and changing monetary values. The Accounting Review (December): 282-288.
Catty, J. P. 2010. Wiley Guide to Fair Value Under IFRS. Wiley.
Cavazos, A. 1959. How we plan to improve our costing of construction equipment. N.A.A. Bulletin (September): 5-13. (Depreciation based on replacement values).
Cerf, A. R. 1957. Price level changes, inventory valuations, and tax considerations. The Accounting Review (October): 554-565.
Chambers, R. J. 1965. The price level problem and some intellectual grooves. Journal of Accounting Research (Autumn): 242-252.
Chambers, R. J. 1966. A study of a price level study. Abacus 2(2): 97-118.
Chambers, R. J. 1967. A study of a study of a price level study: Response to Professor Moonitz. Abacus 3(1): 62-73.
Chambers, R. J. 1967. Price variation accounting - An improved representation. Journal of Accounting Research (Autumn): 215-220.
Chambers, R. J. 1976. Whatever happened to CCE? The Accounting Review (April): 385-390. (CCE refers to current cash equivalent).
Chamisa, E., M. Mangena, H. H. Pamburai and V. Tauringana. 2018. Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: Hard evidence from Zimbabwe. Review of Accounting Studies 23(4): 1241-1273.
Chang, E. C. 1987. Risk and inflation. Journal of Financial And Quantitative Analysis (March): 89-99.
Cheney, P. E. 1976. A review of some objections to fair value accounting. Management Accounting (June): 29-30, 37.
Choi, F. D. S. 1977. Foreign inflation and management decisions. Management Accounting (June): 21-27.
Chordia, T. and L. Shivakumar. 2005. Inflation illusion and post-earnings-announcement drift. Journal of Accounting Research (September): 521-556. 2005. Erratum: Inflation illusion and post-earnings-announcement drift. Journal of Accounting Research (December): 781.
Christensen, D. S., R. D. Kankey and M. S. Sweitzer. 1999. A note on bias in DOD inflation forecasts. The Journal of Cost Analysis & Management 1(1): 67-76.
Clarke, F. L. 1975. Some observations on the indexation of accounts. Abacus 11(2): 107-121.
Clarke, F. L. 1977. A note on exchange rates, purchasing power parities and translation procedures. Abacus 13(1): 60-66.
Clarke, F. L. 1980. Inflation accounting and the accidents of history. Abacus 16(2): 79-99.
Clarke, F. L. 2000. Chambers on price and price-level variations: Exiting intellectual grooves. Abacus 36(3): 267-284.
Comer, R. W. 1975. Brazilian price-level accounting. Management Accounting (October): 41-42, 46.
Committee on Concepts and Standards Underlying Corporate Financial Statements. 1951. Price level changes and financial statements: Supplementary Statement No. 2. The Accounting Review (October): 468-474.
Committee on Concepts and Standards Underlying Corporate Financial Statements. 1954. Inventory pricing and changes in price levels: Supplementary Statement No. 6. The Accounting Review (April): 188-193.
Cook, J. S. and O. J. Holzmann. 1976. Current cost and present value in income theory. The Accounting Review (October): 778-787.
Coombes, R. J. and P. H. Eddey. 1986. Accounting income: The relationship between capital maintenance and asset measurement. Issues in Accounting Education (Spring): 112-122.
Cooper, H. E. 1950. Depreciation on current values is half as much again - An experimental determination. N.A.C.A. Bulletin (June): 1179-1186.
Corbin, D. A. 1951. Accounting and rising prices in a student co-operative. The Accounting Review (October): 568-572.
Corbin, D. A. 1955. A case study of price-level adjustments. The Accounting Review (April): 268-281.
Corbin, D. A. 1967. On the feasibility of developing current cost information. The Accounting Review (October): 635-641.
Corbin, D. A. 1977. SEC replacement costs: Suggestions for full disclosure. Management Accounting (August): 11-18.
Cornett, M. M., Z. Rezaee and H. Tehranian. 1996. An investigation of capital market reactions to pronouncements on fair value accounting. Journal of Accounting and Economics (August-December): 119-154.
Coughlan, J. W. 1957. The guises of replacement cost. The Accounting Review (July): 434-447.
Davis-Friday, P. Y. and J. M. Rivera. 2000. Inflation accounting and 20-F disclosures: Evidence from Mexico. Accounting Horizons (June): 113-135.
Davidson, S. and R. L. Weil. 1978. Income tax implications of various methods of accounting for changing prices. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 154-233.
Dee, D. 1976. Sales and cost deflators. Management Accounting (December): 35-37.
Dein, R. C. 1955. Price-level adjustments: Fetish in accounting. The Accounting Review (January): 3-24.
Dein, R. C. 1956. Price level adjustments: Rejoinder to Professor Husband. The Accounting Review (January): 58-63.
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DeWelt, R. L. 1977. Replacement cost - Another nightmare for accountants. Management Accounting (October): 17-22.
Dockweiler, R. C. 1969. The practicability of developing multiple financial statements: A case study. The Accounting Review (October): 729-742.
Dohr, J. L. 1948. Depreciation and the Price Level: A Symposium First affirmative. The Accounting Review (April): 115-118.
Dohr, J. L. 1955. Limitations on the usefulness of price level adjustments. The Accounting Review (April): 198-205.
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Dyckman, T. R. 1972. Discounted cash flows, price-level adjustments and expectations: A comment. The Accounting Review (October): 794-798.
Dyckman, T. R. 1975. The effects of restating financial statements for price-level changes: A comment. The Accounting Review (October): 796-808.
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Edwards, E. O. 1954. Depreciation policy under changing price levels. The Accounting Review (April): 267-280.
Edwards, E. O. 1975. The state of current value accounting. The Accounting Review (April): 235-245.
Edwards, J. B. 1976. Inflation accounting for utilities. Management Accounting (August): 19-23.
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Fergusson, D. A. 1954. Accounting and the price level. The Accounting Review (October): 639-642.
Finney, F. D. 1981. Looking at inflation - Realistically. Management Accounting (June): 22-25.
Fisher, J. 1976. Value to the business - Some practical problems. Management Accounting (July): 23-32.
Fraedrich, K. E. 1974. Inflation and financial reporting. Management Accounting (April): 18-22.
Edwards, J. B. 1976. Inflation accounting for utilities. Management Accounting (August): 19-23.
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Financial Accounting Standards Board. 1979. Statement of Financial Accounting Standards No. 33: Financial Reporting and Changing Prices. FASB.
Finney, F. D. 1981. Looking at inflation - Realistically. Management Accounting (June): 22-25.
Fitch, S. G. H. 1922. Deflation in relation to cost accounting. Journal of Accountancy (January): 1-11
Foster, G. J. 1969. Mining inventories in a current price accounting system. Abacus 5(2): 99-118.
Fox, H. W. 1959. Purchasing power and the consumer price index. N.A.A. Bulletin (July): 17-18.
Fraedrich, K. E. 1974. Inflation and financial reporting. Management Accounting (April): 18-22.
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Freeman, E. S. 1948. Capital price adjustment method for deflating inflated profits. N.A.C.A. Bulletin (February 1): 635-658.
Freeman, E. S. 1956. Eliminating the effect of changing price levels. N.A.C.A. Bulletin (October): 187-199.
Freeman, R. N. 1981. The disclosure of replacement cost accounting data and its effect on transaction volumes: A comment. The Accounting Review (January): 177-180.
Freeman, R. N. 1983. Alternative measures of profit margin: An empirical study of the potential information content of current cost accounting. Journal of Accounting Research (Spring): 42-64.
Friedman, L. A. 1978. An exit-price income statement. The Accounting Review (January): 18-30.
Friedman, L. A. 1978. Exit-price liabilities: An analysis of the alternatives. The Accounting Review (October): 895-909.
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Gilles, L. H. Jr. 1961. Truth or tradition? - The problem of current costs and comparisons. N.A.A. Bulletin (September): 81-82.
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Goldschmidt, Y. and K. Admon. 1977. Measuring terms of trade during price level changes. Abacus 13(1): 28-39.
Golman, R. and S. Bhatia. 2012. Performance evaluation inflation and compression. Accounting, Organizations and Society 37(8): 534-543.
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Grabowski, R. J. and L. B. Gooch. 1977. Implementing replacement cost disclosure requirements. Management Accounting (June): 13-20.
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Graham, W. J. 1954. The price level research project. The Accounting Review (April): 208-214.
Graham, W. J. 1959. Depreciation and capital replacement in an inflationary economy. The Accounting Review (July): 367-375.
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Graves, O. F. 1989. Walter Mahlberg's valuation theory: An anomaly in the development of inflation accounting. Abacus 25(1): 22-30.
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Gray, S. J. 1977. Accounting values and inflation: A review. Abacus 13(1): 67-77.
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Greer, W. R. Jr. 1972. Discounted cash flows, price level adjustments and expectations: A comment. The Accounting Review (July): 587-588.
Greer, W. R. Jr. 1976. Inflation and asset performance measurement. Management Accounting (January): 49-52.
Gress, E. J. 1972. Application of replacement cost accounting: A case study. Abacus 8(1): 3-12.
Griffith, D. K. 1937. Weaknesses of index-number accounting. The Accounting Review (June): 123-132.
Gynther, R. S. 1970. Capital maintenance, price changes, and profit determination. The Accounting Review (October): 712-730.
Hakansson, N. H. 1969. On the relevance of price-level accounting. Journal of Accounting Research (Spring): 22-31.
Hall, R. B. 1979. How we estimate replacement costs. Management Accounting (January): 30-36.
Hammer, S. 2022. Tax-advantaged strategies for inflation-protected investing. The CPA Journal (May/June): 52-56.
Hannum, W. H. and W. Wasserman. 1968. General adjustments and price level measurement. The Accounting Review (April): 295-302.
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Harvard Business Review. 2022. One way to beat inflation: Change employers. Harvard Business Review (November/December): 22.
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Heath, L. C. 1972. Distinguishing between monetary and nonmonetary assets and liabilities in general price-level accounting. The Accounting Review (July): 458-468.
Heffner, J. E. 1949. The dilemma about profits - Adjusting the statements to base year dollars. N.A.C.A. Bulletin (January 1): 519-526.
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Heintz, J. A. 1975. The effects of restating financial statements for price-level changes: A reply. The Accounting Review (October): 809-814.
Hendriksen, E. S. 1963. Purchasing power and replacement cost concepts - Are they related? The Accounting Review (July): 483-491.
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Ingberman, M. J. 1978. Discussion of disclosure of estimates of holding gains and the assessment of systematic risk. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 93-95.
Jarchow, C. E. 1950. How do we stand with inflation? - A defense of conventional accounting. N.A.C.A. Bulletin (February): 687-698.
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Johnson, L. T. 1977. Current replacement costs and potential managerial benefits. Management Accounting (December): 31-36.
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