Article Title
Other Form of Name
Brief, Richard P., 1933-
Publication Date
1982
Abstract
Whenever income and capital maintenance concepts are discussed at the conceptual level, a reference to Hicks is likely to be found. These references are misleading since Hicks himself believed that the proper basis of valuation in the financial statements of a firm is historical cost. He also argued that accountants should not make price-level adjustments. Hicks' views on accounting, which are scattered in his writings over a period of 35 years, are reviewed in this paper.
Recommended Citation
Brief, Richard P.
(1982)
"Hicks on accounting,"
Accounting Historians Journal: Vol. 9
:
Iss.
1
, Article 5.
Available at:
https://egrove.olemiss.edu/aah_journal/vol9/iss1/5