Organic Balance Theory by Fritz Schmidt (1882 – 1950)

The 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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Year of publication:	2009
Authors:	Janhuba, Miloslav
Published in:	Český finanční a účetní časopis. - Vysoká Škola Ekonomická v Praze, ISSN 1802-2200. - Vol. 2009.2009, 3, p. 67-72
Publisher:	Vysoká Škola Ekonomická v Praze
Subject:	Accounting theory \| Teorie účetnictví \| Fritz Schmidt \| Organic balance theory \| Organická bilanční teorie

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Extent:	text/html
Type of publication:	Article
Classification:	B16 - History of Economic Thought: Quantitative and Mathematical ; M41 - Accounting
Source:	RePEc - Research Papers in Economics

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