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Additional Financial Reporting Issues

Additional Financial Reporting Issues

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Published by dypim

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Published by: dypim on Aug 24, 2009
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02/17/2013

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Chapter 8
Additional FinancialReporting Issues
 
Additional International FinancialReporting Issues
Inflation accounting
Business combinations and consolidatedfinancial statements (group accounting).
Segment reporting.
 
Inflation
 
Monetary inflation occurs when the moneysupply of a country is increased over and abovethe demand and need for currency (“too muchmoney chasing too few goods”). This results indepreciation in the value of currency.
The impact of monetary inflation on prices isusually not evenly distributed across all goodsand services within an economy.

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