Estimating the economic rate of return from accounting data
In: Accounting thought and practice through the years
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In: Accounting thought and practice through the years
In: Acconting thought and practice through the years
In: Accounting history and the development of a profession
In: Accountancy in transition
In: The History of accounting
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 9, Heft 1, S. 91-101
ISSN: 2327-4468
Whenever income and capital maintenance concepts are discussed at the conceptual level, a reference to Hicks is likely to be found. These references are misleading since Hicks himself believed that the proper basis of valuation in the financial statements of a firm is historical cost. He also argued that accountants should not make price-level adjustments. Hicks' views on accounting, which are scattered in his writings over a period of 35 years, are reviewed in this paper.
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 6, Heft 1, S. 93-94
ISSN: 2327-4468
In: The journal of business, Band 49, Heft 3, S. 415
ISSN: 1537-5374
In: The journal of business, Band 47, Heft 3, S. 462
ISSN: 1537-5374
In: Policy Sciences, S. 217-239