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The Problem and Its Significance
Accounting for Changes in Specific Prices
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Accumulated Depreciation amount appraisal average balance sheet beginning inventory Cash changes in financial CN CN companies computed cost book value cost flow assumption cost savings/holding gains current cost Current Liabilities current operating income current replacement cost current value December 31 ending inventory equity Exhibit FASB FIFO financial position financial statements firm fixed assets gain or loss GNP Deflator historical cost accounting income statement income tax expense inflation level adjusted LIFO long-term debt Marketable Securities ment cost monetary assets monetary items nonmonetary opportunity value percent period plant and equipment price changes price index price-level adjusted profit purchasing power purchasing-power gain real realized realizab/e realizable cost savings Realizable Gains realized income replacement cost accounting replacement cost depreciation replacement cost income reported Retained Earnings Share premium account sold specific price statement of changes statement of financial Stockholders Total U.S. dollars unrealized cost savings unrealized gains Valuation Adjustment