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inflation accounting system [1 record]

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Record 1 1987-03-04

English

Subject field(s)
  • Finance
  • Accounting
CONT

While the merits of inflation accounting systems are self-evident, both systems have met with much criticism. Critics maintain that historic cost accounting is the more objective and verifiable since it is based on figures recorded in real transactions even though they occurred many years ago.

French

Domaine(s)
  • Finances
  • Comptabilité
CONT

Bien que les avantages des systèmes de comptabilisation des effets de l'inflation soient évidents, les deux systèmes ont été l'objet de beaucoup de critiques selon lesquelles la comptabilité à la valeur d'origine est plus objective et plus facilement contrôlable étant donné qu'elle s'appuie sur des chiffres tirés de transactions réelles même si elles ont eu lieu de nombreuses années auparavant.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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