INFLATION ACCOUNTING
Article Abstract:
IN ATTEMPTING TO DESCRIBE A COMPANY'S REAL PERFORMANCE IN AN INFLATIONARY ERA, INVESTORS HAVE REJECTED INDEXING AS TOO GENERAL AND BUSINESSES HAVE REJECTED REPLACEMENT COST ESTIMATES AS TOO EXPENSIVE TO COMPUTE AND MISLEADING. NOW THE FINANCIAL ACCOUNTING STANDARDS BOARD SUGGESTS TWO METHODS (ONE BASED ON THE CONSUMER PRICE INDEX AND ONE ON CURRENT COST) WHICH ARE DISCUSSED.
Publication Name: Dun's Review
Subject: Business, general
ISSN: 0012-7175
Year: 1979
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PENSION FUNDS
Article Abstract:
DIFFERENT FORMS OF INVESTMENT FOR PENSION FUNDS ARE DISCUSSED WITH TRENDS BEING TO COMBINE A VARIETY OF INVESTMENT TECHNIQUES. HIGHER RISKS CAN BE TAKEN WITH SMALLER DOLLAR AMOUNTS, WHILE CERTAIN PRUDENT INVESTMENTS ARE MADE WITH THE MAJORITY OF FUNDS AVAILABLE. MAXIMIZATION OF RETURN IS INCREASED WITH KNOWLEDGEABLE, DIVERSIFIED INVESTMENT.
Publication Name: Dun's Review
Subject: Business, general
ISSN: 0012-7175
Year: 1979
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