Article Title
Other Form of Name
Racliffe, Thomas A. (Thomas Arthur); Munter, Paul, 1952-
Publication Date
1980
Abstract
Asset valuation has been discussed in the accounting and economic literature for most of the twentieth century. In the literature, discussions ranged from advocating only historical costing to the use of current value accounting exclusively. This paper traces the development of theoretical and pragmatic discussions on the topic of asset valuation.
Recommended Citation
Racliffe, Thomas A. and Munter, Paul
(1980)
"Asset valuation: An historical perspective,"
Accounting Historians Journal: Vol. 7
:
Iss.
1
, Article 7.
Available at:
https://egrove.olemiss.edu/aah_journal/vol7/iss1/7