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This document provides an introduction and history of inflation accounting. It discusses how inflation impacts traditional accounting assumptions and financial statements. Inflation accounting aims to adjust financial statements to reflect changing prices and the true value of assets and liabilities. The document traces the development of inflation accounting standards and guidelines in various countries over the last 80 years, including the US, UK, Netherlands, Latin America, Canada, Australia and India. I

Author

ISHFAQ ASHRAF

Language

EN