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March 18, 2026The Accounting Review

Price-Level Restated Accounting and the Measurement of Inflation Gains and Losses.

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Authors

WBWilliam D. Bradford

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Overview

An analysis reveals how inflation impacts firm value in monetary items, suggesting complexities in understanding gains and losses.

Key Points

  • The research analyzes how inflation affects the value of firms through three levels of monetary item analysis.
  • Examined price-level accounting methodology
  • Evaluated net holding gains and losses
  • Considered anticipated price-level increases
  • Identified real losses to income and principal based on price changes
  • Demonstrated the impact of normal gains and losses on net holding effects
  • Highlighted inaccuracies in conclusions when inflation is anticipated.

Cite This Study

William D. Bradford (1974) studied this question.

synapsesocial.com/papers/69ba42ee4e9516ffd37a39c0https://doi.org/10.2308/tar-4510877
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