Replacement Costs and Accounting Reform in Post-World War I Germany  book cover
1st Edition

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

ISBN 9780415786829
Published October 5, 2018 by Routledge
206 Pages

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Book Description

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.

Table of Contents

Part 1. Replacement Costs and German Accounting Reform: Abstracts 2. Replacement Costs and German Accounting Reform: Commentary 3. Replacement Costs and German Accounting Reform: Translations 1. Willi Prion, Depreciation and Inflation, Plutus, 15 September 1920 2. Willi Prion Replacements and Acquisitions During Inflation, Plutus 27 September 1920 3. Walter Mahlberg Economic Relativity, Zeitschrift für Handelswissenschaft und Handelspraxis, October 1920 4. Erwin Geldmacher Accounting Problems, Industrie-und Handelszeitung, October 1920 5. Georg von Schlesinger Depreciation or Replacement? Werkstattstechnik, 1 October 1920 6. Gustav Kast Faulty Cost Accounting Industrie-und Handelszeitung, 16 October 1920 7. Theodor Schulz Faulty Cost Accounting, Industrie- und Handelszeitung, 5 November 1920 8. Theodor Schulz Faulty Cost Accounting Industrie- und Handelszeitung 6 November 1920 9. Richard Buxbaum Depeciation, Replacement and the Value of Money, Die Bank, November 1920 10. Richard Buxbaum The Effect of Inflation on Cost Accounting, Industrie- und Handelszeitung, 1 December 1920 11. Fritz Schmidt, 2 chapters from Organic Accounting in the Framework of the Economy, 1921

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