Changing Prices and Business Income: A Study of Selected Corporate Enterprises in India |
Contents
ABBREVIATIONS | 11 |
THEOREtical FramewORK | 19 |
MAINTENANCE OF CAPITAL AND INCOME MEASUREMENT | 37 |
Copyright | |
5 other sections not shown
Common terms and phrases
approach assets and liabilities balance sheet basis BHEL business enterprise business income capital intact capital maintenance changing prices computed Constant Rupees Contd cost of sales current cost accounting Current Cost Profit current monetary items current value Delhi depreciation dividends economic effects of changing entity equity EXHIBIT explaining the effects factors financial statements firm fixed assets gearing adjustment GPPA historical cost HOCL holding gains income measurement income statement Income Tax index numbers Inflation Accounting inventories investment June 30 loan capital Long-term Monetary Liabilities maintenance of capital March 31 ment monetary working capital MWCA net realizable value operating capability price changes price index price-level changes profit and loss Purchasing Power Gain purchasing power gains/losses rates realized replacement cost reported income revaluation revenues Rupees in Lakhs Share Capital shareholders TABLE TACHEM Tata Chemicals tion University of Delhi valuation Wholesale Price Worksheet written-off XX XX XX