Contributions of Limperg and Schmidt to the Replacement Cost Debate in the 1920s

1. Auflage 2022
ISBN: 978-0-367-50870-8
Verlag: Routledge

Buch, Englisch, 358 Seiten, Format (B × H): 156 mm x 234 mm, Gewicht: 547 g

Reihe: Routledge Library Editions: Accounting History

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.

Zielgruppe

Adult education, General, Postgraduate, Professional, Undergraduate Advanced, and Undergraduate Core

Autoren/Hrsg.

Dean, Graeme W.

Clarke, Frank L.

Fachgebiete

• Wirtschaftswissenschaften Wirtschaftswissenschaften Wirtschaftswissenschaften: Berufe, Ausbildung, Karriereplanung
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmensethik
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

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

Über Autor(innen)

Frank L. Clarke and Graeme W. Dean