Other Form of Name
Lee, T. A. (Thomas Alexander)
Publication Date
1983
Abstract
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.
Recommended Citation
Lee, T. A.
(1983)
"Early debate on financial and physical capital,"
Accounting Historians Journal: Vol. 10:
Iss.
1, Article 2.
Available at:
https://egrove.olemiss.edu/aah_journal/vol10/iss1/2