Management And Accounting Web

Replacement Cost Accounting Bibliography
Including Current Value, Inflation and Price Level Accounting

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Replacement Cost Accounting 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. (JSTOR link).

Abdel-Khalik, A. R. and J. C. McKeown. 1978. [Discussion of disclosure of estimates of holding gains and the assessment of systematic risk]: A reply. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 106-110. (JSTOR link).

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. (JSTOR link).

Abdel-Magid, M. F. 1979. Toward a better understanding of the role of measurement in accounting. The Accounting Review (April): 346-357. (JSTOR link).

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. (JSTOR link).

Agrawal, S. P. 1977. Accounting for the impact of inflation on a business enterprise. The Accounting Review (October): 789-809. (JSTOR link).

Alonzo, M. V. 1978. Corporate strategy for combating inflation. Management Accounting (March): 57-60.

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. (JSTOR link).

Avery, H. G. 1961. Depreciation vs. inflation. The Accounting Review (January): 71-74. (JSTOR link).

Bailey, A. D. Jr. and D. L. Jensen. 1977. The two-dimensional time frame of common dollar statements. The Accounting Review (January): 229-232. (JSTOR link).

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. (JSOTR link).

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. (JSTOR link).

Basu, S. 1981. Market reactions to accounting policy deliberations: The inflation accounting case revisited. The Accounting Review (October): 942-954. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

Bedford, N. M. and J. C. McKeown. 1972. Comparative analysis of net realizable value and replacement costing. The Accounting Review (April): 333-338. (JSTOR link).

Beja, A. and Y. Aharoni. 1977. Some aspects of conventional accounting profits in an inflationary environment. Journal of Accounting Research (Autumn): 169-178. (JSTOR link).

Bell, A. L. 1953. Fixed assets and current costs. The Accounting Review (January): 44-53. (JSTOR link).

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. (JSTOR link).

Benjamin, J. 1973. The accuracy of the period-end method for computing the current cost of materials used. Abacus 9(1): 73-80.

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. (JSTOR link).

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. (JSTOR link).

Benton, B. W. 1981. Regulatory implications of inflation accounting. Management Accounting (August): 43-47.

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. (JSTOR link).

Beshara, R. L. 1975. Price-level restated accounting and the measurement of inflation gains and losses: A comment. The Accounting Review (July): 582-585. (JSTOR link).

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. (JSTOR link).

Bierman, H. Jr. 1956. The effect of inflation on the computation of income of public utilities. The Accounting Review (April): 258-262. (JSTOR link).

Bierman, H. Jr. 1971. Discounted cash flows, price level adjustments and expectations. The Accounting Review (October): 693-699. (JSTOR link).

Bierman, H. Jr. 1972. Discounted cash flows, price level adjustments and expectations: A reply. The Accounting Review (July): 589-590. (JSTOR link).

Bierman, H. Jr. 1972. Discounted cash flows, price-level adjustments and expectations: A reply. The Accounting Review (October): 799-800. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

Boer, G. 1966. Replacement cost: A historical look. The Accounting Review (January): 92-97. (JSTOR link).

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. (JSTOR link).

Bowers, R. 1951. Business profit and the price level. The Accounting Review (April): 167-178. (JSTOR link).

Bradford, W. D. 1974. Price-level restated accounting and the measurement of inflation gains and losses. The Accounting Review (April): 296-305. (JSTOR link).

Bradford, W. D. 1975. Price-level restated accounting and the measurement of inflation gains and losses: A reply. The Accounting Review (July): 586-587. (JSTOR link).

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. (JSTOR link).

Briloff, A. J. 1961. Price level changes and financial statements at the threshold of the new frontier. The Accounting Review (October): 603-607. (JSTOR link).

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.

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. (JSTOR link).

Call, W. L. 1977. General versus specific price-level adjustments: A graphic analysis. The Accounting Review (January): 222-228. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

Castenholz, W. B. 1931. The accountant and changing monetary values. The Accounting Review (December): 282-288. (JSTOR link).

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. (JSTOR link).

Chambers, R. J. 1965. The price level problem and some intellectual grooves. Journal of Accounting Research (Autumn): 242-252. (JSTOR link).

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. (JSTOR link).

Chambers, R. J. 1976. Whatever happened to CCE? The Accounting Review (April): 385-390. (JSTOR link). (CCE refers to current cash equivalent).

Cheney, P. E. 1976. A review of some objections to fair value accounting. Management Accounting (June): 29-30, 37.

Chordia, T. and L. Shivakumar. 2005. Inflation illusion and post-earnings-announcement drift. Journal of Accounting Research (September): 521-556. (JSTOR link). 2005. Erratum: Inflation illusion and post-earnings-announcement drift. Journal of Accounting Research (December): 781. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

Cook, J. S. and O. J. Holzmann. 1976. Current cost and present value in income theory. The Accounting Review (October): 778-787. (JSTOR link).

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. (JSTOR link).

Corbin, D. A. 1955. A case study of price-level adjustments. The Accounting Review (April): 268-281. (JSTOR link).

Corbin, D. A. 1967. On the feasibility of developing current cost information. The Accounting Review (October): 635-641. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

Dein, R. C. 1956. Price level adjustments: Rejoinder to Professor Husband. The Accounting Review (January): 58-63. (JSOR link).

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. (JSTOR link).

Dohr, J. L. 1948. Depreciation and the Price Level: A Symposium First affirmative. The Accounting Review (April): 115-118. (JSTOR link).

Dohr, J. L. 1955. Limitations on the usefulness of price level adjustments. The Accounting Review (April): 198-205. (JSTOR link).

Dopuch, N. 1978. Editor's preface. Journal of Accounting Research (Studies on Changes in General and Specific Prices): Unnumbered. (JSTOR link).

Drebin, A. R. 1965. Price level adjustments and inventory flow assumptions. The Accounting Review (January): 154-162. (JSTOR link).

Dyckman, T. R. 1969. Investment Analysis andGeneral Price-Level Adjustments. Studies in Accounting Research (1). American Accounting Association.

Dyckman, T. R. 1972. Discounted cash flows, price-level adjustments and expectations: A comment. The Accounting Review (October): 794-798. (JSTOR link).

Dyckman, T. R. 1975. The effects of restating financial statements for price-level changes: A comment. The Accounting Review (October): 796-808. (JSTOR link).

Easman, W. S. Jr. 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): 78-92. (JSTOR link).

Edwards, E. O. 1954. Depreciation policy under changing price levels. The Accounting Review (April): 267-280. (JSTOR link).

Edwards, E. O. 1975. The state of current value accounting. The Accounting Review (April): 235-245. (JSTOR link).

Elitzur, R. R. 1991. A model of translation of foreign financial statements under inflation in the United States and Canada. Contemporary Accounting Research 7(2): 466-484.

Engelhardt, L. A. 1953. Stabilized accounting - Time for a try-out. N.A.C.A. Bulletin (April): 973-981.

Fergusson, D. A. 1954. Accounting and the price level. The Accounting Review (October): 639-642. (JSTOR link).

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.

Estes, R. W. 1968. An assessment of the usefulness of current cost and price-level information by financial statement users. Journal of Accounting Research (Autumn): 200-207. (JSTOR link).

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.

Frank, W. 1969. A study of the predictive significance of two income measures. Journal of Accounting Research (Spring): 123-136. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

Friedman, L. A. 1978. An exit-price income statement. The Accounting Review (January): 18-30. (JSTOR link).

Friedman, L. A. 1978. Exit-price liabilities: An analysis of the alternatives. The Accounting Review (October): 895-909. (JSTOR link).

Friedman, L. A. and F. H. Selto. 1981. A simulation of the replacement cost lead indicator relationship. Abacus 17(1): 73-92.

Getzelman, J. C. 1975. Financial analysis in an inflationary environment. Management Accounting (March): 31-35.

Gheyara, K. and J. Boatsman. 1980. Market reaction to the 1976 replacement cost disclosures. Journal of Accounting and Economics (August): 107-125.

Gilles, L. H. Jr. 1961. Truth or tradition? - The problem of current costs and comparisons. N.A.A. Bulletin (September): 81-82.

Gilmour, J. R. H. 1959. The need for price-level depreciation poses a challenge to accounting. N.A.A. Bulletin (July): 29-34.

Gittes, D. L. 1977. GPL adjusted income statements: A research study. Management Accounting (October): 29-33.

Goldschmidt, Y. and K. Admon. 1977. Measuring terms of trade during price level changes. Abacus 13(1): 28-39.

Gordon, E. A. 2001. Accounting for changing prices: The value relevance of historical cost, price level, and replacement cost accounting in Mexico. Journal of Accounting Research (June): 177-200. (JSTOR link).

Gordon, M. J. 1953. The valuation of accounts at current cost. The Accounting Review (July): 373-384. (JSTOR link).

Grabowski, R. J. and L. B. Gooch. 1977. Implementing replacement cost disclosure requirements. Management Accounting (June): 13-20.

Graham, W. J. 1949. The effect of changing price levels upon the determination, reporting, and interpretation of income. The Accounting Review (January): 15-26. (JSTOR link).

Graham, W. J. 1954. The price level research project. The Accounting Review (April): 208-214. (JSTOR link).

Graves, O. F. 1987. Accounting for inflation: Henry Sweeney and the German Gold-Mark Model. The Accounting Historians Journal 14(1): 33-56. (JSTOR link).

Graves, O. F. 1989. Walter Mahlberg's valuation theory: An anomaly in the development of inflation accounting. Abacus 25(1): 22-30.

Gray, S. J. 1975. Price changes and company profits in the securities market. Abacus 11(1): 71-80.

Gray, S. J. 1977. Accounting values and inflation: A review. Abacus 13(1): 67-77.

Greer, H. C. 1948. Depreciation and the price level: A symposium second negative. The Accounting Review (April): 129-131. (JSTOR link).

Greer, W. R. Jr. 1972. Discounted cash flows, price level adjustments and expectations: A comment. The Accounting Review (July): 587-588. (JSTOR link).

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. (JSTOR link).

Gynther, R. S. 1970. Capital maintenance, price changes, and profit determination. The Accounting Review (October): 712-730. (JSTOR link).

Hakansson, N. H. 1969. On the relevance of price-level accounting. Journal of Accounting Research (Spring): 22-31. (JSTOR link).

Hall, R. B. 1979. How we estimate replacement costs. Management Accounting (January): 30-36.

Hannum, W. H. and W. Wasserman. 1968. General adjustments and price level measurement. The Accounting Review (April): 295-302. (JSTOR link).

Hartman, B. P. and H. C. Zaunbrecher. 1976. Comparability and objectivity of exit value accounting: A comment. The Accounting Review (October): 927-929. (JSTOR link).

Headlee, C. E. 1948. Price level changes - A challenge to accounting: Introduction. N.A.C.A. Bulletin (July 1): 1327-1328.

Heath, L. C. 1972. Distinguishing between monetary and nonmonetary assets and liabilities in general price-level accounting. The Accounting Review (July): 458-468. (JSTOR link).

Heffner, J. E. 1949. The dilemma about profits - Adjusting the statements to base year dollars. N.A.C.A. Bulletin (January 1): 519-526.

Heintz, J. A. 1973. Price-level restated financial statements and investment decision making. The Accounting Review (October): 679-689. (JSTOR link).

Heintz, J. A. 1975. The effects of restating financial statements for price-level changes: A reply. The Accounting Review (October): 809-814. (JSTOR link).

Hendriksen, E. S. 1963. Purchasing power and replacement cost concepts - Are they related? The Accounting Review (July): 483-491. (JSTOR link).

Hernandez, W. H. 1982. Pricing policies under inflation. Management Accounting (January): 51-55.

Hillison, W. A. 1979. Empirical investigation of general purchasing power adjustments on earnings per share and the movement of security prices. Journal of Accounting Research (Spring): 60-73. (JSTOR link).

Holzer, H. P. and H. Schonfeld. 1963. The French approach to the post-war price level problem. The Accounting Review (April): 382-388. (JSTOR link).

Holzer, H. P. and H. Schonfeld. 1963. The German solution of the post-war price level problem. The Accounting Review (April): 377-381. (JSTOR link).

Hopwood, W. and T. Schaefer. 1989. Firm-specific responsiveness to input price changes and the incremental information in current cost income. The Accounting Review (April): 313-328. (JSTOR link).

Horngren, C. T. 1955. Security analysts and the price level. The Accounting Review (October): 575-581. (JSTOR link).

Huefner, R. J. 1972. An economic approach to price-index bias. The Accounting Review (January): 171-173. (JSTOR link).

Hughes, J., J. Liu and M. Zhang. 2004. Valuation and accounting for inflation and foreign exchange. Journal of Accounting Research (September): 731-754. (JSTOR link).

Huizingh, W. 1959. Inflation - Present and to be accounted for. N.A.A. Bulletin (April): 43-57.

Ijiri, Y. 1976. The price-level restatement and its dual interpretation. The Accounting Review (April): 227-243. (JSTOR link).

Imhoff, E. A. Jr. and P. A. Janell. 1979. Opinion No. 29: A new valuation method. Management Accounting (March): 50-53.

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. (JSTOR link).

Jarchow, C. E. 1950. How do we stand with inflation? - A defense of conventional accounting. N.A.C.A. Bulletin (February): 687-698.

Jarrett, J. E. 1974. Bias in adjusting asset values for changes in the price level: An application of estimation theory. Journal of Accounting Research (Spring): 63-66. (JSTOR link).

Jensen, R. E. 1975. Truth versus ΦIKTION versus something. The Accounting Review (October): 871-873. (JSTOR link).

Johnson, J. F. 1910. The currency and banking problem. Journal of Accountancy (August): 289-291.

Johnson, L. T. 1977. Current replacement costs and potential managerial benefits. Management Accounting (December): 31-36.

Johnstone, D. J. 2003. Replacement cost asset valuation and regulation of energy infrastructure tariffs. Abacus 39(1): 1-41.

Jolivet, V. 1964. The current French approach to inventory price level problems. The Accounting Review (July): 689-692. (JSTOR link).

Jones, R. C. 1955. Price Level Changes and Financial Statements, Case Studies of Four Companies. American Accounting Association.

Jones, R. C. 1956. Effects of Price Level Changes on Business Income, Capital and Taxes. American Accounting Association.

Kamph, H. N. 1961. Current values - An imperative in today's financial reporting. N.A.A. Bulletin (August): 17-24.

Kanaga, W. S. 1977. Inflation, instability and accounting. Management Accounting (March): 15-18.

Kane, J. E. 1951. Structual changes and general changes in the price level in relation to financial reporting. The Accounting Review (October): 496-502. (JSTOR link).

Kaplan, R. S. 1977. Purchasing power gains on debt: The effect of expected and unexpected inflation. The Accounting Review (April): 369-378. (JSTOR link).

Kaulback, F. S. Jr. 1952. Accounting problems of price control. The Accounting Review (January): 37-43. (JSTOR link).

Kelly-Newton, L. 1980. A sociological investigation of the U.S.A. mandate for replacement cost disclosures. Accounting, Organizations and Society 5(3): 311-321.

Ketz, J. E. 1978. 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): 273-284. (JSTOR link).

Ketz, J. E. 1978. The validation of some general price level estimating models. The Accounting Review (October): 952-960. (JSTOR link).

King, A. M. 1975. Fair value reporting. Management Accounting (March): 25-30.

King, A. M. 1976. Price-level restatement: Solution or problem? Management Accounting (November): 16-18.

King, A. M. 2003. Fair value accounting: Its time has come and gone. Strategic Finance (September): 54-57.

King, A. W. 1975. Fair-value accounting. Management Accounting (October): 24-26.

Kistner, K. and T. Salmi. 1980. General price level accounting and inventory valuation: A comment. Journal of Accounting Research (Spring): 297-311. (JSTOR link).

Koester, R. and W. Carson. 1976. An appraisal of collegiate business students' understanding of price-level-adjusted financial statements. The Accounting Review (July): 625-628. (JSTOR link).

Kohler, E. L. 1948. Depreciation and the Price Level: A Symposium Third negative. The Accounting Review (April): 131-136. (JSTOR link).

Kollaritsch, F. 1961. Austria's answer to inflationary profits and taxation. The Accounting Review (July): 439-445. (JSTOR link).

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