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March 18, 2026The Accounting Review

Price Level Changes and Financial Statements at the Threshold of the New Frontier.

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Authors

ABAbraham J. BriloffBaruch College

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Implication

This article critiques approaches to adjusting financial statements for price level changes, suggesting weaker conclusions in past methods.

Key Points

  • The aim is to compare two different approaches to adjusting financial statements during periods of changing price levels.
  • Critical analysis of previous work by Richard A. Ridilla on financial statement adjustments.
  • Comparison of income determination methods regarding improvements realized through revenue cycles versus balance sheet approaches.
  • Highlights a critical difference in the treatment of income determination between two authors.
  • Challenges the validity of Ridilla's conclusions regarding the realization concept.

Cite This Study

Abraham J. Briloff (1961) studied this question.

synapsesocial.com/papers/69ba43984e9516ffd37a4fbchttps://doi.org/10.2308/tar-7097607
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Also Consider

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

  1. 1PRICE LEVEL ADJUSTMENTS TO FINANCIAL STATEMENTS: A REJOINDER.1961
  2. 2A TECHNIQUE TO ADJUST FINANCIAL STATEMENT DATA FOR CHANGING PRICE LEVELS.1960
  3. 3PRICE LEVEL ADJUSTMENTS: REJOINDER TO PROFESSOR HUSBAND.1956
  4. 4A CASE STUDY OF PRICE-LEVEL ADJUSTMENTS.1955
  5. 5ADJUSTMENT OF FIXED ASSETS TO REFLECT PRICE LEVEL CHANGES.1954