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192.168.6.56/handle/123456789/104379| Title: | A Possibilitarian History of Price Change Accounting in the UK: 1971–1985 |
| Authors: | Brian A. Rutherford |
| Keywords: | Accounting Standards Committee; alternative history; counterfactuals; current costaccounting |
| Issue Date: | 2007 |
| Publisher: | Routledge |
| Description: | This paper offers a ‘possibilitarian’ analysis of the history of price change accounting in the UK, exploring how events might have turned out differently at a number of key nodal points. It argues that a stable current cost accounting regime could have been established significantly before SSAP16 was in fact adopted or, alternately, that the retreat from SSAP16 could have been managed in a way that would have maintained compliance with current cost accounting. |
| URI: | http://196.189.45.87:8080/handle/123456789/104379 |
| Appears in Collections: | Accounting and Finance |
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