Limit search to available items
Book Cover
E-book
Author Dean, Graeme W

Title Contributions of Limperg and Schmidt to the Replacement Cost Debate in The 1920s
Published Milton : Taylor & Francis Group, 2020

Copies

Description 1 online resource (359 p.)
Series Routledge Library Editions: Accounting History Ser. ; v.16
Routledge Library Editions: Accounting History Ser
Contents Cover -- Half Title -- Title Page -- Copyright Page -- Original Title Page -- Original Copyright Page -- Preface -- Acknowledgement -- Translator's Note -- Table of Contents -- 1. Limperg's Bedrijfseconomie and Schmidt's Betriebswirtschaft -- 2. Limperg and Schmidt: An Introduction to Their Ideas and the Prevailing Economic Background -- (i) Renewed Interest in Schmidt and Limperg -- (ii) From Chaos to Pattern -- (iii) Controversies of Schmidt and Limperg -- (iv) Prevailing Economic Circumstances in 1920's Europe -- (v) Economic and Accounting Consequences of the 1921-23 German Hyperinflation
(Vi) Summary -- 3. Dr Theodore Limperg, Jr -- (A) Limperg and the Background to his Replacement Cost Accounting -- (i) Early Professional Associations -- (ii) Limperg's Theory -- (B) Biographical Data and Other Translations of Limperg's Ideas -- (a) ""Reservations about 'Replacement Value' Accounting in the Netherlands -- (b) ""De gevolgen van de depreciatie van de gulden voor de berekening van waarde en winst"" (Consequences of the Depreciation of the Guilder for the Calculation of Value and Profit) -- (c) Bedrijfseconomie
A.III ""De theorie der vervangingswaarde"" (Replacement Value Theory), and -- B.I ""De kostprijs en zijn functie in de voortbrenging"" (The Basic Principles of Costing). -- 4. Julius Augustus Fritz Schmidt -- (A) Schmidt and the Background to his Organic Tageswertbilanz -- (i) Schmidt's Professional Activities -- (ii) Schmidt and the 1920s Betriebswirtschaftslehre -- (iii) Schmidt's Published Work and the Essential Features of Organic Accounting -- (B) Biographical Data and Other Translations of Schmidt's Ideas -- (a) (The Academic Work of Fritz Schmidt)
(B) (Bibliography: Fritz Schmidt's Academic Work) -- (c) (Enterprise Profit) -- (d) (Profit and Balance Sheet Value) -- (e) (Index Numbers) -- (f) (Do Holding Gains or Losses Represent Profit or Loss?) -- 5. Limperg and Schmidt: Similarities and Differences -- (i) Summary -- (ii) Similarities and Differences Expanded -- 6. Limperg and Schmidt -- Influence, Evolution and Acts of Faith -- (i) Pattern -- (ii) Betriebswirtschaftslehre Participants in Context -- (iii) Management and the Replacement Cost Dictum -- (iv) Indexbuchführung and Goldmarkbilanz
(V) Stabilized Accounting -- The Product of Compromise -- (vi) Betriebswirtschaftslehre Rather than the Bedrijfseconomie Movement -- 7. Conclusion -- Appendices -- Appendix I: Summary Features of Major French and German Inflation Accounting Proposals 1921-26. -- Appendix II: Bibliography of German Publications on Accounting and the Hyperinflation -- Table II. 1: Articles 1908-1930 in Chronological Order -- Table II. 2: Books 1910-1928 in Chronological Order -- Table II. 3: Miscellaneous German Publications 1924-52
Notes Description based upon print version of record
Subject Limperg, Theodore, 1879-1961.
Schmidt, Fritz, 1882-1950.
SUBJECT Limperg, Theodore, 1879-1961 fast
Schmidt, Fritz, 1882-1950 fast
Subject Replacement of industrial equipment -- Accounting.
Replacement of industrial equipment -- Accounting
Form Electronic book
Author Clarke, Frank L
ISBN 1000165965
9781000165968