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

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A01=Frank L. Clarke
A01=Graeme Dean
Accounting Proposals
asset valuation methods
Author_Frank L. Clarke
Author_Graeme Dean
Balance Sheet Problem
Bedrijfseconomie theory
Cashless Payment Transactions
Category=KFC
Current Cost Accounting
Discounted Present
economic history research
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
financial reporting evolution
Fritz Schmidt
Gearing Adjustments
General Purchasing Power
historical accounting theory
Holding Gains
Index Commission
inflation accounting
Initial Translations
Nederlands Instituut Van Registeraccountants
Offering Price
Payment Transactions
Price Formation
price level changes
Price Level Problem
Replacement cost accounting
replacement cost accounting debate
Sales Profit
Schmidt's Ideas
Schmidt's Theory
Schmidt's Work
Speculation Profit
Stabilization Proposals
Straight Indexation
Theodore Limperg
Van Seventer

Product details

  • ISBN 9780815300076
  • Weight: 453g
  • Dimensions: 152 x 229mm
  • Publication Date: 01 Feb 1991
  • Publisher: Taylor & Francis Inc
  • Publication City/Country: US
  • Product Form: Hardback
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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 (Author) ,  Graeme Dean (Author)

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