Contributions of Limperg and Schmidt to the Replacement Cost Debate in the 1920s
AvGraeme W. Dean,Frank L. Clarke
Häftad, Engelska, 2022
Del i serien Routledge Library Editions: Accounting History
583 kr
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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.
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