Description
Contributions of Limperg and Schmidt to the Replacement Cost Debate in the 1920s
Routledge Library Editions: Accounting History Series
Authors: Dean Graeme W., Clarke Frank L.
Language: EnglishSubjects for Contributions of Limperg and Schmidt to the Replacement...:
Keywords
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
Approximative price 41.42 €
In Print (Delivery period: 14 days).
Add to cart the book of Dean Graeme W., Clarke Frank L.Publication date: 02-2022
· 15.6x23.4 cm · Paperback
Approximative price 142.05 €
In Print (Delivery period: 14 days).
Add to cart the book of Dean Graeme W., Clarke Frank L.Publication date: 09-2020
· 15.6x23.4 cm · Hardback
Description
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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