The gearing adjustment in inflation accounting: The financing sequence assumption
The application of a gearing adjustment in inflation accounting has always resulted in the problem of determining a financing sequence. A decision has to be taken whether certain categories of assets are financed with equity and/or loan capital. Financial theory of the last few decades quite convinc...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
1989-09-01
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| Series: | South African Journal of Business Management |
| Online Access: | https://sajbm.org/index.php/sajbm/article/view/956 |