An accounting system that tries to allow for the effects of inflation; various methods are possible including valuing assets at their current value instead of at cost.
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FR: prise en compte des effets de l'inflation [WPG-695]
DE: inflationsberücksichtigende Rechnungslegung [WPG-695]; Bilanzierung unter Berücksichtigung inflationärer Preissteigerungen [WPG-695]
