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Extra info for Accounting - Asset Valuation, Profit Measurement & The Underlying Accounting Concepts

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P. 58. , Statements by Professional Bodies 27 One aspect of the Board's preliminary discussion o f the price-level problem is noteworthy. A general feeling w a s expressed that if price-level changes were t o be introduced into financial reporting, the effects o n all elements of the financial statements should b e disclosed. ^* This Accounting Research Study N o . 6, Reporting the Financial Effects of Price-level Changes, was pubUshed late in 1963, and certain references have been and wiU be made to it in this book.

Accountants* Magazine, February 1954, p . 109. 32 Accounting for Price-level Changes—Theory and Procedures publication of the annual financial statements adjusted to show the effects of price-level changes provided that "what has been done and the basis adopted" be clearly shown. The purpose of this examination of the official recommendations and other publications of these professional accountancy bodies has been to show that there is much recognition of those problems created by accounting and reporting in original historical costs.

It depends in each case on what individuals or companies buy with their money. Mr. L. Wilk has written that Professor Paish, in his evidence to the Royal Commission on the Taxation of Profits and Income, **Qp. , p . 293. Profit Determination—The Index Problem 51 stated that the preparation of a general index was "quite feas­ i b l e " . "*' This statement seems to have a different emphasis from that inferred. Mrs. Anstey, a Royal Commissioner at the same inquiry, made an important and legitimate point in a question directed to Professor Paish, when she suggested that to tax companies on profits derived after adjusting costs in accordance with a general index would differentiate against companies whose costs had risen at a steeper rate*' (and vice versa).

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Accounting - Asset Valuation, Profit Measurement & The Underlying Accounting Concepts


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