Janhuba, Miloslav - In: Český finanční a účetní časopis 2009 (2009) 1, pp. 66-71
. Schmalenbach. Author explains some aspects of the dynamic balancing theory, created of Schmalenbach in 1919. The aim by … Schmalenbach was the new formulation of the basic balancing question: not ‘what’, but ‘in what condition like’. The balance sheet …