Organic Balance Theory by Fritz Schmidt (1882 – 1950)
AbstractThe paper remembers the 85th anniversary of the publication: “Bilanzwert, Bilanzgewinn und Bilanzumvertung” [Valuation and revaluation for balance sheet, the profit in financial balance] by professor Fritz Schmidt, printed in Leipzig (Germany) 1924. This book contains the principles of Schmidt’s organic balance theory together with contemporary cardinal theories for balancing, which works in big inflation environment in Germany at first third of 20th century.
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Bibliographic InfoArticle provided by University of Economics, Prague in its journal Český finanční a účetní časopis.
Volume (Year): 2009 (2009)
Issue (Month): 3 ()
Postal: Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
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