| مستخلص: |
This article discusses the theory of replacement value accounting, developed in the 1930s. It was developed by Theodore Limperg, Dutch professor of business economics. In the theory, two interconnected elements are recognizable, the theory provides bases for determining the value in exchange and the balance-sheet value of goods, and bases for the calculation of capital increments and the distribution thereof. Although the theory provides a general valuation basis, it would not be correct to say that it takes the replacement value as the only relevant value in all instances. |
