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- W2497073704 abstract "This chapter describes the problems that have been created in accounting records and financial reports by the adherence to the traditional Historical Record Convention. Despite the problem of rising prices at a strong rate in Australia since 1946, the accountants over the years strictly adhered to their Monetary and Historical Record Conventions and merely recorded all transactions in the money terms applying at the date of the actual transactions, irrespective of any subsequent movements in price levels. The adherence to the Historical Record Convention has been caused mainly by an endeavor to adhere strictly to what is termed objectivity, the majority feeling being that recorded costs are objectively determined data and that estimated current values are largely matters of opinion. The adherence to objectivity has continued despite the many warnings that have been given in the literature over the past 15 years. Many accountants have believed that they have been acting in a conservative fashion by ignoring the rising prices for balance sheet purposes, when all the time they have been anything but conservative by overstating profits. It happens that some accountants report profits even when the firm's position is worse in fact than it was at the beginning of the period." @default.
- W2497073704 created "2016-08-23" @default.
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- W2497073704 date "1966-01-01" @default.
- W2497073704 modified "2023-09-27" @default.
- W2497073704 title "AN EXPLANATION OF THE PROBLEM" @default.
- W2497073704 doi "https://doi.org/10.1016/b978-0-08-011711-9.50007-4" @default.
- W2497073704 hasPublicationYear "1966" @default.
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