| Financial Statement Valuations in Italian Accounting Thought Between the 19th and the 20th Century： From ＂Exchange Value＂ to ＂Historical Cost＂ |
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| 作者姓名： | Enrico Gonnella |
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| 作者单位： | University of Pisa, Pisa, Italy |
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| 基金项目： | The author is grateful to the anonymous reviewers for their helpful comments. This paper has also benefited from comments and feedback at several informal and formal presentations, including the ＂lSth Journees d＇Histoire de la Comptabilite et du Management＂, Paris, Universite Paris-Dauphine, 2010. |
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| 摘 要： |
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| 关 键 词： | 财务报表 会计原则 意大利 成本法 估值 价值 历史 房地产估价 |
Financial Statement Valuations in Italian Accounting Thought Between the 19th and the 20th Century： From ＂Exchange Value＂ to ＂Historical Cost＂ |
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| Enrico Gonnella.Financial Statement Valuations in Italian Accounting Thought Between the 19th and the 20th Century： From ＂Exchange Value＂ to ＂Historical Cost＂[J].Journal of Modern Accounting and Auditing,2012(9):1255-1271. |
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| Abstract: | |
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| Keywords: | accounting history financial statement valuations asset valuation exchange value historical cost Italy |
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