A Capital Maintenance Approach To Income Measurement.
通过一个简单例子，分离出历史成本收入和四种通胀会计方法背后的资本保全概念，说明它们都符合希克斯的经典收入定义，并指出关于“真实”通胀调整收入的讨论过于简化。
Abstract ABSTRACT: This paper uses a simple example to isolate the underlying capital maintenance concepts that are associated with historical cost income and four widely discussed inflation accounting alternatives, The approach illustrates that each of these concepts conforms to Hicks' classical income definition and thus demonstrates why discussions of "true" inflation-adjusted income are oversimplified.