The Problem of Financial Accounting Measurement in Italian Accounting Thought between the 19th and the 20th Century From “Exchange Value” to “Historical Cost”
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KeywordsItaly; Accounting History; Financial Accounting Measurement; Asset Valuation; Exchange Value; Cost Principle; Combinations of Costs; Italy.;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2010-03-28 (Accounting & Auditing)
- NEP-HIS-2010-03-28 (Business, Economic & Financial History)
- NEP-HPE-2010-03-28 (History & Philosophy of Economics)
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