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1、外文文獻(xiàn)翻譯原文：INFLATIONINACCOUNTINGINFLA?IA?NCONTABILITATEAL?BETASUHáNYIOVá*Ingeneral,inflationrepresentsdecreaseofpurchasingpowerofmoney.Itisshownasincreaseinpricelevelinproduction,consumptionandinvestmentarea.Incertainperiods,nobodypaysattentiontoinflationproblem,butontheotherhandma
2、tterisnotunnoticed.Wecansay,thatdiscussionaboutthismatterarecontinuous,whenpricelevelincreasesignificantly.Ianalyzedinthisarticlemethodsthatareusedinaccountingforadjustingtheeffectsofinflation.InexampleIcomparealternativeaccountingmethods.Keywords:Inflation,financialstatements,me
3、asurementathistoricalcosts,measurementatcurrentcost,alternativeinflationaccountingmethods.Consideringinflation,weshouldmentionthatforeignauthorsfrequentlydiscussaboutchangesinpricelevel.Thistermincludestwocategoriesofpricechanges:?pricechangesingeneralpricelevel,?pricechangesinsp
4、ecificitemsofassets.Slovakaccountingstandardsdoesnottreatwithinflationprobleminspecificandcomplexway.Buttherearesomeexceptions.Incaseofreceivablevaluedininflationarycurrency,accountingentityreflectsthisfactbycreatingprovisionagainstreceivable.Withintheframeworkofinternationallega
5、lregulationsInternationalFinancialReportingStandardsIAS/IFRS,instandardIAS29–FinancialReportinginHyperinflationaryEconomies,statethatfinancialstatementspreparedinhyperinflationarycurrencywithouteliminationofinflationarenotuseful.Moneylosespurchasingpoweratsucharatethatcomparisono
6、famountsfromtransactionsandothereventsthathaveoccurredatdifferenttimes,evenwithinthesameaccountingperiod,ismisleading.Applicationofthisstandardisamatterofjudgment.Oneofaccountingprinciples–valuationinhistoricalcosts(historicalcost)–statesthatgoodsandservicesarevaluedattheirorigin
7、alcostwhentransactionoccurred.Financialstatementsinhistoricalcosts,calledalsoasafinancialstatementsunderaccountingmethodHistoricalCost/NominalDollar(HC/ND),areinfluencedduringperiodsofsignificantinflationsnegativelyduetodecreaseinpurchasepowerofmoney.Effectofinflationisthatthesam
8、eamountofmoneyinthefinancialstatementsco
