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

Business & Finance, Economics, Comparative Economics, International Economics, Economic History
Cover of the book Replacement Costs and Accounting Reform in Post-World War I Germany by Graeme Dean, Frank Clarke, Finley Graves, Taylor and Francis
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Author: Graeme Dean, Frank Clarke, Finley Graves ISBN: 9781351852784
Publisher: Taylor and Francis Publication: July 14, 2017
Imprint: Routledge Language: English
Author: Graeme Dean, Frank Clarke, Finley Graves
ISBN: 9781351852784
Publisher: Taylor and Francis
Publication: July 14, 2017
Imprint: Routledge
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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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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