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March 18, 2026The Accounting Review

Impact of Price-Level Accounting.

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Authors

JPJames Parker

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Overview

Article reports effects of price-level accounting on financial statements of over 1,000 U.S. firms, suggesting significant variation in impact across companies.

Key Points

  • To evaluate the effects of price-level accounting on financial statements of U.S. companies using FASB guidelines.
  • Applied general price-level accounting techniques based on FASB's exposure draft for 1,050 companies.
  • Used data from Compustat annual industrial files to develop adjusted financial statements.
  • Utilized the GNP deflator index for measuring changes in price levels.
  • Summaries revealed significant variances in financial impacts across different firms.
  • The findings provided an overview of potential financial adjustments under proposed accounting techniques.

Cite This Study

James Parker (1977) studied this question.

synapsesocial.com/papers/69ba42bc4e9516ffd37a354dhttps://doi.org/10.2308/tar-4493494
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A Portfolio Analysis of General Price Level Restatement.1975
  2. 2Price-Level Accounting and Scales of Measurement.1970
  3. 3PRICE LEVEL CHANGES AND FINANCIAL STATEMENTS.1951
  4. 4Price-Level Restated Accounting and the Measurement of Inflation Gains and Losses.1974
  5. 5SECURITY ANALYSTS AND THE PRICE LEVEL.1955