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ED 24 and BHEL Current Cost Accounts

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  • Gupta Ramesh

Abstract

In May 1979, Accounting Standards Committee of U.K. has issued Exposure Draft 24 “Current Cost Accounting”. The purpose of this article is to prepare the BHEL financial statements for the last three years (1975-76, 1976-77 and 1977-78) on the basis of new guidelines available. The prepared financial statement would be analysed further in conjunction with my earlier article, “Inflation Accounting in India – A Case Study of the Bharat Heavy Electricals Ltd.”, published as a Working Paper (No. 228). Subsequently, this article has appeared in January 1979 issue of “Chartered Accountant”.

Suggested Citation

  • Gupta Ramesh, 1979. "ED 24 and BHEL Current Cost Accounts," IIMA Working Papers WP1979-09-01_00367, Indian Institute of Management Ahmedabad, Research and Publication Department.
    • Handle: RePEc:iim:iimawp:wp00367
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