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513 books · 17,053 segments · 384 taxonomy tags

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Die wirtschaftliche Bedeutung des Verrechnungswesens speziell bei

1911

by Reisch

[Title Page and Publication Details]: Title page and bibliographic information for Dr. Richard Reisch's expanded report on the economic significance of accounting systems in state-run enterprises, originally presented in...

Capital ConsumptionProfit and LossInvestmentOpportunity CostDepreciation

Table of Contents · 9 segments

1
Title Page and Publication Detailsfront_matter
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2
Introduction: The Debate Between Cameralistic and Commercial Accountingessay
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3
Comparison of Systems: Cameralism vs. Commercial Double-Entryessay
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4
The Historical Context and Stagnation of Austrian State Accountingessay
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5
Economic Consequences of Poor Accounting: Real Estate and Infrastructureessay
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6
The Need for a State Balance Sheet and Asset Inventoryessay
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7
Critique of Current State Reports and the 'Current Account' Mysteryessay
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8
The Case of the State Railways: Depreciation and Capital Erosionessay
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9
Conclusion: Proposals for Reform and Autonomy of State Enterprisesessay
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