资源描述：
《通货膨胀对会计的影响【外文翻译】》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、外文文献翻译原文：INFLATIONINACCOUNTINGINFLAŢIAÎNCONTABILITATEALŽBETASUHÁNYIOVÁ*Ingeneral,inflationrepresentsdecreaseofpurchasingpowerofmoney.Itisshownasincreaseinpricelevelinproduction,consumptionandinvestmentarea.Incertainperiods,nobodypaysattentiontoinflationproblem,butontheotherhandma
2、tterisnotunnoticed.Wecansay,thatdiscussionaboutthismatterarecontinuous,whenpricelevelincreasesignificantly.Ianalyzedinthisarticlemethodsthatareusedinaccountingforadjustingtheeffectsofinflation.InexampleIcomparealternativeaccountingmethods.Keywords:Inflation,financialstatements,me
3、asurementathistoricalcosts,measurementatcurrentcost,alternativeinflationaccountingmethods.Consideringinflation,weshouldmentionthatforeignauthorsfrequentlydiscussaboutchangesinpricelevel.Thistermincludestwocategoriesofpricechanges:Øpricechangesingeneralpricelevel,Øpricechangesinsp
4、ecificitemsofassets.Slovakaccountingstandardsdoesnottreatwithinflationprobleminspecificandcomplexway.Buttherearesomeexceptions.Incaseofreceivablevaluedininflationarycurrency,accountingentityreflectsthisfactbycreatingprovisionagainstreceivable.Withintheframeworkofinternationallega
5、lregulationsInternationalFinancialReportingStandardsIAS/IFRS,instandardIAS29–FinancialReportinginHyperinflationaryEconomies,statethatfinancialstatementspreparedinhyperinflationarycurrencywithouteliminationofinflationarenotuseful.Moneylosespurchasingpoweratsucharatethatcomparisono
6、famountsfromtransactionsandothereventsthathaveoccurredatdifferenttimes,evenwithinthesameaccountingperiod,ismisleading.Applicationofthisstandardisamatterofjudgment.Oneofaccountingprinciples–valuationinhistoricalcosts(historicalcost)–statesthatgoodsandservicesarevaluedattheirorigin
7、alcostwhentransactionoccurred.Financialstatementsinhistoricalcosts,calledalsoasafinancialstatementsunderaccountingmethodHistoricalCost/NominalDollar(HC/ND),areinfluencedduringperiodsofsignificantinflationsnegativelyduetodecreaseinpurchasepowerofmoney.Effectofinflationisthatthesam
8、eamountofmoneyinthefinancialstatementsco
