Smorgun N. Investigation methods of inflation and price behavior in financial statements analysis

The article is examined the financial statement analysis which usually is made up in price measurement and the items reflect the prices of time different periods. The problem is how to compare these items, how does it manipulate for such information characters of financial statements as understandability, relevance, reliability, comparability. There are some methods of price behavior reflections which based on different capital maintenance concepts, everyone has got its positive and negative aspects.


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