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Replacement Costs and Accounting Reform in Post-World War I Germany

Replacement Costs and Accounting Reform in Post-World War I Germany

Paperback

Series: Routledge Library Editions: The German Economy

Economics

ISBN10: 0415786827
ISBN13: 9780415786829
Publisher: Routledge
Published: Sep 25 2018
Pages: 208
Weight: 0.66
Height: 0.44 Width: 6.14 Depth: 9.21
Language: English

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.

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Dean, Graeme

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