文档介绍:外文文献翻译原文:OUNTINGINFLAŢIAÎNCONTABILITATEALŽBETASUHÁNYIOVÁ*Ingeneral,,,nobodypaysattentiontoinflationproblem,,thatdiscussionaboutthismatterarecontinuous,:Inflation,financialstatements,measurementathistoricalcosts,measurementatcurrentcost,,:Øpricechangesingeneralpricelevel,Ø,,instandardIAS29–FinancialReportinginHyperinflationaryEconomies,,ountingperiod,–valuationinhistoricalcosts(historicalcost)–,ountingmethodHistoricalCost/NominalDollar(HC/ND),,reportinginhistoricalcostsismoreobjective,,whichareusingpriceindices(basedoncategoryofpricechange)–reportinginhistoricalcosts(HC/ND)withoutadjustments