Accounting in an Inflationary Economy: A Study of the Brazilian System of Monetary Correction

The study comprises a descriptive and theoretical analysis of the Brazilian system of inflation accounting, known as monetary correction. Part One describes and explains the history and evolution of the system of inflation accounting in Brazil, showing it to be an integral part of a comprehensive system to coexist with inflation. Part One provides basic information for people interested in the Brazilian experience with inflation accounting. The primary methodologies employed in Part One are documentary research and personal interviews.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2014

Author dc:creator

• Doupnik, Timothy Scott

• Business Administration, Accounting

Identifier

(UMI)AAI8324538

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/71375