Germany

Dieter Ordelheide

Chapter Chapter 17 in Transnational Accounting, 1995, pp 1547-1658 from Palgrave Macmillan

Abstract: Abstract The 1920s and 1930s were a particularly fruitful period for German accounting, including group accounting. In several journal articles and in the books of Hoffmann (1930) and Bores (1935) methods for the preparation of consolidated accounts were developed, building particularly on work done in America in the twenties. As in other areas of accounting, e.g. in the development of methods of capital maintenance and of inflation accounting, the technical discussion was inspired by the needs of business. Already at that time, according to statistical surveys made in 1927, 60 per cent of the subscribed capital of joint stock corporations was bound up in groups. An appreciation of the extent of groups of companies in the German economy at this time is given in the survey ‘Groups, syndicates and similar combinations’ (see Statistisches Reichsamt, 1927; also Hirschstein, 1927). Many of these groups already prepared group accounts (see the examples mentioned in Bores, 1935).

Keywords: Balance Sheet; Minority Shareholder; Supervisory Board; Individual Account; Group Account (search for similar items in EconPapers)
Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-13233-1_17

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DOI: 10.1007/978-1-349-13233-1_17

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