Inflação e lucros da empresa (A coreção monetária de balanços)
Luiz Carlos Bresser-Pereira
Com Sylvio Luiz Bresser-Pereira. Revista de Administração de Empresas 4(10), março 1964: 69-89.
How to measure real profits in a realm of high inflation by indexing financial reports. This paper outlines the system that later on was officially introduced in the Brazilian law to index balance sheets and profit and loss statements.