UGC Approved Journal no 63975

ISSN: 2349-5162 | ESTD Year : 2014
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Published in:

Volume 6 Issue 6
June-2019
eISSN: 2349-5162

UGC and ISSN approved 7.95 impact factor UGC Approved Journal no 63975

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Published Paper ID:
JETIR1908D72


Registration ID:
316185

Page Number

1354-1362

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Title

IMPACT OF INFLATION ON FINANCIAL PERFORMANCE: A CURRENT COST APPROACH

Abstract

The aim of this study is to analyse the financial performance under the historical cost and current cost accounting. A simple random sample of two companies was drawn from thirty BSE SENSEX companies. Financial statements of 2016-17 to 2018-19 were restated under current cost accounting based on the consumer price index. The study reveals that there is a significant difference in performance of the companies between historical cost accounting and current cost accounting. The study suggests that the companies should disclose the current cost financial statements as supplementary information. These financial statements help for the investors and management in decision making.

Key Words

Inflation, Historical Cost Accounting, Current Cost Accounting, Financial Performance

Cite This Article

"IMPACT OF INFLATION ON FINANCIAL PERFORMANCE: A CURRENT COST APPROACH ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 6, page no.1354-1362, June-2019, Available :http://www.jetir.org/papers/JETIR1908D72.pdf

ISSN


2349-5162 | Impact Factor 7.95 Calculate by Google Scholar

An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 7.95 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator

Cite This Article

"IMPACT OF INFLATION ON FINANCIAL PERFORMANCE: A CURRENT COST APPROACH ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 6, page no. pp1354-1362, June-2019, Available at : http://www.jetir.org/papers/JETIR1908D72.pdf

Publication Details

Published Paper ID: JETIR1908D72
Registration ID: 316185
Published In: Volume 6 | Issue 6 | Year June-2019
DOI (Digital Object Identifier):
Page No: 1354-1362
Country: -, -, India .
Area: Engineering
ISSN Number: 2349-5162


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