Replacement Costs and Accounting Reform in Post-World War I Germany
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A01=Finley Graves
A01=Frank Clarke
A01=Graeme Dean
Accounting Problems
Actual Replacement Cost
Adverse Exchange Rate
Asset Account
Author_Finley Graves
Author_Frank Clarke
Author_Graeme Dean
Balance Sheet Date
Category=KCD
Category=KCP
Contra Account
Depreciation Amounts
Depreciation Charge
depreciation policy
Dr. Theodor Schulz
Dr. W. Prion
economic crisis management
Enterprise Assets
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
Equipment Account
Erwin Geldmacher
Exchange Rate
financial reporting evolution
Fixed Assets Account
Foreign Exchange Rate
Fritz Schmidt
G. Schlesinger
German inflation accounting
Gustav Kast
Historical Cost
historical cost theory
industrial finance history
Mathematical Nonsense
Monetary Sphere
Na Charlottenburg
Na Munich
Net Realizable Values
Organic Balance Sheet
Paper Mark
Plant Assets
postwar German cost accounting practices
Replacement Cost
Replacement Reserves
Reproduction Cost
Richard Buxbaum
Secret Reserves
Theodore Schulz
Violates
Walter Mahlberg
Product details
- ISBN 9780415786478
- Weight: 540g
- Dimensions: 156 x 234mm
- Publication Date: 02 Jun 2017
- Publisher: Taylor & Francis Ltd
- Publication City/Country: GB
- Product Form: Hardback
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Originally published in 1990, this anthology of articles from the German financial and industrial press, translated into English for this volume, discusses the socio/politico/economic background that was a catalyst for the development of replacement cost accounting ideas in Europe and Anglo-American countries. The contributions to the replacement cost debate contained in this anthology, in general, defended depeciation and cost accumulation based on replacement cost. If industry and the German economy were to prosper in a time of social, economic and political chaos in the immediate post World War I period, replacement cost accounting was considered essential.
Graeme Dean, Frank Clarke, Finley Graves
