By R W Scapens
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Extra info for Accounting in an Inflationary Environment
The Restate111ent Process The illustration of the two fields demonstrated that, although the initial measurements may be on different scales, they can be restated in terms of a single measurement scale, provided the relationship between the various scales is known. To compare the sizes of the fields all dimensions were restated in metres (but any other scale for measuring length could have been used). A similar procedure is available for financial measurements. All transactions may be measured in money units at the dates on which they take place, 1 and a restatement process used to convert these measures to a stable Constant Purchasing Power Accounting I- Concepts 23 measurement scale.
CHAPTER 4 Constant Purchasing Power Accounting ))-Application Measurement of financial transactions in terms of constant purchasing power does not necessarily imply a major change in established accounting principles. Historical cost can be retained as the basis of financial reporting. However, constant purchasing power adjustments may also be applied in accounting systems based on replacement or current costs. P. and further adjustments will be unnecessary. P. adjustments may be appropriate. P.
A. a. Note: Brackets indicate that reported profits were less than adjusted profits. a. = not available. S. P. implicit price deflator - was 2. 7 per cent. The most striking feature of Rosenfield's results is the variation from company to company, particularly in the excess of reported 42 Accounting in an lriflationary Environment over restated profits. Unfortunately the companies are not identified, nor is the nature of their activities indicated. Thus the reasons for the variations are unclear, although differences in amounts and ages of fixed assets and inventories are likely to have been an important factor.