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  • 标题:The global problem of inflation and need for inflation adjusted-financial reporting
  • 本地全文:下载
  • 作者:Katarina Kramarova
  • 期刊名称:SHS Web of Conferences
  • 印刷版ISSN:2416-5182
  • 电子版ISSN:2261-2424
  • 出版年度:2021
  • 卷号:129
  • 页码:1-10
  • DOI:10.1051/shsconf/202112909010
  • 语种:English
  • 出版社:EDP Sciences
  • 摘要:Research Inflation, a macroeconomic phenomenon, may lead to an inaccurate presentation of financial data included in the financial statements, which otherwise should present a relevant and reliable information on financial health of the company.Purpose of the article: The purpose of the article is to point out the relevance and quality of data contained in the financial statements in the context of existence of inflationary pressure in the economy, and thus point out the importance of inflation accounting in the practice of business entities in the current situation (and not only in hyperinflation economics).
  • 关键词:financial statements;inflation;inflation accounting
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