In the United Kingdom, theaccountin

In the United Kingdom, the
accounting profession has been
grappling with accounting for the
effects of changing prices since
the late 1960s. Over a decade
later, the Institute of Chartered
Accountants in England and
Wales published Statement of
Standard Accounting Practice no.
16, Current Cost Accounting,
seven months after the Financial
Accounting Standards Board had
issued its statement on inflation
accounting (Statement no. 33,
Financial Reporting and Changing
Prices).
In this article, J. Timothy Sale,
CPA, Ph.D., and Robert W.
Scapens, FCA, Ph.D., discuss the
evolution of the standard-setting
process in the U.K. related to
accounting for changing prices,
the similarities and differences
between SSAP 16 and FASB
Statement no. 33 and the
implications for the U.S.
accounting profession of the U.K.
experience. Sale is associate
professor of accounting at the
University of Cincinnati in Ohio,
and Scapens is senior lecturer of
accounting at the University of
Manchester in England.

結果 (中文) 3:

在英国，会计专业一直的

应对价格变动的自1960年代

影响会计。在十年
之后，英格兰和威尔士特许

会计师协会公布的会计实务准则16号

声明，现行成本会计，财务

会计准则委员会有七个月后
发表声明通货膨胀
会计（33号声明，
财务报告和变动价格

）。在这篇文章中，J.蒂莫西
销售，注册会计师，博士，和罗伯特W
Scapens，FCA，博士，讨论
演进的标准设定过程在英国相关

变动会计价格，
异同
准则16和33号表和FASB

之间对美国会计行业的英国

经验。销售助理会计在

教授在俄亥俄州辛辛那提大学，
和Scapens是在英格兰

曼彻斯特大学会计高级讲师。