Contributions of Limperg and Schmidt to the Replacement Cost Debate in the 1920s (Routledge Library Editions: Accounting History)

Dean, Graeme W./ Clarke, Frank L.

Routledge（2022/02発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 358 p.
• 言語 ENG
• 商品コード 9780367508708
• DDC分類 657.42

Full Description

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.

Contents

1. Limberg's Bedriffseconomie and Schmidt's Betriebswirtschaft 2. Limberg and Schmidt: An Introduction to Their Ideas and the Prevailing Economic Background 3. 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