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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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. 2005. Erratum: Inflation illusion and post-earnings-announcement drift. Journal of Accounting Research (December): 781.

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.

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.

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

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

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.

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

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.

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.

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.

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.

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.

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.

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.

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

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.

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

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

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.

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.

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

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

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.

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.

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.

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.

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

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

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.

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

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

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

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.

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.

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.

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

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.

Johnson, M. 2022. Navigating the perfect storm. Strategic Finance (October): 21-22. (Inflation).

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.

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.

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

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

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.

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

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.

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.

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

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

Kollaritsch, F. P. 1961. Replacement values in practice - The example of Austria. N.A.A. Bulletin (August): 35-46.

Kunkler, D. L. 1961. Fixed depreciation and flexible dollars. N.A.A. Bulletin (August): 25-33. (Common dollar adjustments to depreciation charges).

Konrath, L. F. 1972. Foreign exchange versus purchasing power gains and losses. Management Accounting (May): 41-43.

Kratchman, S. H., R. E. Malcom; R. D. Twark. 1974. An intra-industry comparison of alternative income concepts and relative performance evaluations. The Accounting Review (October): 682-689.

Lakonishok, J. and A. R. Ofer. 1985. The information content of general price level earnings: A reply. The Accounting Review (October): 711-713.

Lavely, J. A. 1975. Inflation: Does the firm benefit? Management Accounting (June): 16-18.

Lemke, K. W. 1974. Capital maintenance and confusion. Abacus 10(1): 26-38.

Lennard, A. 2010. The case for entry values: A defence of replacement cost. Abacus 46(1): 97-103.

Lim, S. S. and S. Sunder. 1991. Efficiency of asset valuation rules under price movement and measurement errors. The Accounting Review (October): 669-693.

Littleton, A. C. 1952. Significance of invested cost. The Accounting Review (April): 167-173.

Littleton, A. C. 1953. [Limitations on the significance of invested cost]: A Reply. The Accounting Review (January): 8-11.

Livingstone, J. L. 1967. Electric utility plant replacement costs. The Accounting Review (April): 233-240.

Lobo, G. J. and I. Song. 1989. The incremental information in SFAS No. 33 income disclosures over historical cost income and its cash and accrual components. The Accounting Review (April): 329-343.

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