(1)通貨膨脹會(huì)計(jì)特有會(huì)計(jì)假設(shè)的建立 (2)通貨膨脹會(huì)計(jì)特有會(huì)計(jì)概念的產(chǎn)生 (3)對(duì)傳統(tǒng)財(cái)務(wù)會(huì)計(jì)一般原則的重大發(fā)展
完全應(yīng)計(jì)法;完工百分比法;分期收款法。