Contributions of Limperg and Schmidt to the Replacement Cost Debate in the 1920s
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A01=Frank L. Clarke
A01=Graeme W. Dean
Accounting Proposals
accounting theory
asset valuation methods
Author_Frank L. Clarke
Author_Graeme W. Dean
Cashless Payment Transactions
Category=KCA
Category=KFC
Category=KJC
Category=KJM
economic history of accounting
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
financial effects
financial reporting standards
Gearing Adjustments
General Purchasing Power
historical cost accounting
Index Commission
inflation accounting
Initial Translations
Limperg
Nederlands Instituut Van Registeraccountants
Offering Price
Organic Balance Sheet
Payment Transactions
Price Formation
Price Level Problem
renewed interest
Replacement Cost
Replacement Cost Accounting
replacement cost valuation debate
Replacement Price
Revaluation Account
Schmidt
Schmidt's Ideas
Schmidt's Theory
Schmidt's Work
Schmidt’s Ideas
Schmidt’s Theory
Schmidt’s Work
Special Reserve Account
Straight Indexation
Theodore Limperg
Van Der Schroeff
Van Seventer
Product details
- ISBN 9780367508708
- Weight: 508g
- Dimensions: 156 x 234mm
- Publication Date: 15 Feb 2022
- Publisher: Taylor & Francis Ltd
- Publication City/Country: GB
- Product Form: Paperback
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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.
Frank L. Clarke and Graeme W. Dean
