THE EARLY DEBATE ON FINANCIAL AND PHYSICAL CAPITAL
THE EARLY DEBATE ON FINANCIAL AND PHYSICAL CAPITAL
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关于金融和物质资本的早期争论
DOI：
10.2308/0148-4184.10.1.25
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发表时间：
1983
期刊：
影响因子：
--
通讯作者：
T. A. Lee
中科院分区：
文献类型：
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作者：
T. A. Lee
本文证明了20世纪初主要作者对资本维持和定期收入确定相关的棘手问题的贡献。它表明，当时讨论的问题（如持有收益的处理）仍然是今天会计从业人员尚未解决的问题。
This paper evidences the contribution of leading writers in the early 1900s to the vexed problems associated with capital maintenance and periodic income determination. It reveals that the issues which were then being discussed (such as the treatment of holding gains) remain as unresolved problems for today's accountancy practitioners.