Organic Balance Theory by Fritz Schmidt (1882 - 1950)

Organická bilanční teorie Fritze Schmidta (1882 - 1950)

Miloslav Janhuba

Český finanční a účetní časopis, 2009, vol. 2009, issue 3, 67-72

Abstract: 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.

Keywords: Fritz Schmidt; Organic balance theory; Accounting theory; Organická bilanční teorie; Teorie účetnictví (search for similar items in EconPapers)
JEL-codes: B16 M41 (search for similar items in EconPapers)
Date: 2009
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DOI: 10.18267/j.cfuc.38

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