Contributions of Limperg and Schmidt to the Replacement Cost Debate in the 1920s Routledge Library Editions: Accounting History Series
Auteurs : Dean Graeme W., Clarke Frank L.
This book, first published in 1990, examines the works of Theodore Limberg and Fritz Schmidt and their contribution to the development of the case for replacement price valuations. It analyses which of Limberg?s and Schmidt?s contributions was the most prominent and whether either was the genesis of an evolutionary development of replacement price valuations. This analysis is apposite. History indicates we will experience further periods of inflation and accompanying debate on the serviceability of accounting proposals to incorporate the financial effects of price and price-level changes.
1. Limberg’s Bedriffseconomie and Schmidt’s Betriebswirtschaft 2. Limberg and Schmidt: An Introduction to Their Ideas and the Prevailing Economic Background3. Dr Theodore Limberg, Jr 4. Julius Augustus Fritz Schmidt 5. Limberg and Schmidt: Similarities and Differences 6. Limberg and Schmidt: Influence, Evolution and Acts of Faith 7. Conclusion
Date de parution : 02-2022
15.6x23.4 cm
Disponible chez l'éditeur (délai d'approvisionnement : 14 jours).
Prix indicatif 41,42 €
Ajouter au panierDate de parution : 09-2020
15.6x23.4 cm
Disponible chez l'éditeur (délai d'approvisionnement : 14 jours).
Prix indicatif 142,05 €
Ajouter au panierThèmes de Contributions of Limperg and Schmidt to the Replacement... :
Mots-clés :
Index Commission; Schmidt’s Work; financial effects; Accounting Proposals; renewed interest; Schmidt’s Ideas; Limperg; Theodore Limperg; Schmidt; Van Seventer; replacement cost; Van Der Schroeff; Schmidt’s Theory; Replacement Cost Accounting; Revaluation Account; Gearing Adjustments; Inflation Accounting; Offering Price; Price Level Problem; Cashless Payment Transactions; Price Formation; Straight Indexation; Nederlands Instituut Van Registeraccountants; Initial Translations; Payment Transactions; Special Reserve Account; General Purchasing Power; Replacement Price; Organic Balance Sheet