Inflation accounting came back to the agenda years after the November 2021 inflation data, which signaled a high inflation process in our country, were announced. When the December 2021 inflation data were disclosed, the talk of inflation accounting practices gained momentum. This study aims to explain what inflation accounting is, how it is applied, and how it is used in different countries. After the literature study on inflation accounting practices, the decisions taken on implementing inflation accounting, which came back to our country’s agenda in November 2021, were announced.
Cite this article as: Özdemir, Ö. (2023). Evaluation of applications used in inflation accounting regulations. Journal of Business Administration and Social Studies, 7(1), 56-68.