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

Author: Graeme W. Dean

Publisher: Routledge

Published: 2020-09-04

Total Pages: 322

ISBN-13: 1000166007

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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.

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

Author: Graeme W. Dean

Publisher: Routledge

Published: 2020-09-04

Total Pages: 359

ISBN-13: 1000165965

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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.

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

Author: Frank L. Clarke

Publisher: Routledge

Published: 2020-10-28

Total Pages: 245

ISBN-13: 1135493294

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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.

The History of Accounting (RLE Accounting)
The History of Accounting (RLE Accounting)

Author: Michael Chatfield

Publisher: Routledge

Published: 2014-02-05

Total Pages: 678

ISBN-13: 1134675453

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Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.

Twentieth Century Accounting Thinkers (RLE Accounting)
Twentieth Century Accounting Thinkers (RLE Accounting)

Author: J. R. Edwards

Publisher: Routledge

Published: 2014-02-05

Total Pages: 395

ISBN-13: 1134706952

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When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.

Accounting and Business Economics
Accounting and Business Economics

Author: Yuri Biondi

Publisher: Routledge

Published: 2013-04-02

Total Pages: 530

ISBN-13: 1136209018

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The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

Two Hundred Years of Accounting Research
Two Hundred Years of Accounting Research

Author: Richard Mattessich

Publisher: Routledge

Published: 2007-11-15

Total Pages: 630

ISBN-13: 1135980586

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This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand

Global History of Accounting, Financial Reporting and Public Policy
Global History of Accounting, Financial Reporting and Public Policy

Author: Gary J. Previts

Publisher: Emerald Group Publishing

Published: 2010-12-20

Total Pages: 315

ISBN-13: 0857246712

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Covers the evolution of accounting, financial reporting and related institutions for major economies in the world. This title addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland.

Corporate Collapse
Corporate Collapse

Author: Frank Clarke

Publisher: Cambridge University Press

Published: 2003-04-07

Total Pages: 416

ISBN-13: 9780521534260

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This revised edition of Clarke, Dean and Oliver's provocative book tells why accounting has failed to deliver the truth about a company's state of affairs or to give warning of its drift towards failure. A number of well-known cases of corporate collapse from the 1960s to the 1990s and beyond are studied and the recent HIH and One.Tel collapses are examined. Corporate Collapse is essential reading for professional accountants and auditors, company directors and managers, regulators, corporate lawyers, investors and everyone aspiring to join their ranks.

The Origins of Accounting Culture
The Origins of Accounting Culture

Author: Massimo Sargiacomo

Publisher: Routledge

Published: 2018-05-11

Total Pages: 403

ISBN-13: 1351592637

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The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca’ Foscari University of Venice. Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities. Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies. The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.