The concept of fair value in French and German accounting regulations from 1673 to 1914 and its consequences for the interpretation of the stages of development of capitalist accounting-Reference-Cited by-同舟云学术

The concept of fair value in French and German accounting regulations from 1673 to 1914 and its consequences for the interpretation of the stages of development of capitalist accounting

Published:2005-08 Issue:6 Volume:16 Page:825-850
ISSN:1045-2354
Container-title:Critical Perspectives on Accounting
language:en
Short-container-title:Critical Perspectives on Accounting

Author:

Richard Jacques

Publisher

Elsevier BV

Subject

Information Systems and Management,Sociology and Political Science,Finance,Accounting

Reference84 articles.

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2. Barth K. Die Entwicklung des deutschen Bilanzrechts, vol. 1. Handelsrechtlich, Stuttgart; 1953.

3. Batardon L. Traité pratique des Sociétés Commerciales aux points de vue comptable, juridique et fiscal avec formules. 7° ed. Dunod, Paris; 1934.

4. Baetge J. Der Jahresabschluss im Widerstreit der Interessen. Düsseldorf; 1983.

5. Baetge J. Abschlussprüfung nach neuem Recht. Stuttgart; 1988.

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