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Keywords: Capitalization
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Journal Articles
Dynamic Theory and Replacement Cost Accounting: The Schmalenbach‐Schmidt Polemic of the 1920s
Available to Purchase
Accounting, Auditing & Accountability Journal (1992) 5 (1)
Published: 01 March 1992
... Schmalenbach′s ideas predominated in Germany in the 1920s and 1930s, Schmidt′s ideas laid the groundwork for more recent accounting thought in that country. © MCB UP Limited 1992 Accounting history Balance sheets Accounting theory Capitalization Cost accounting Germany Replacement ...
