The concept of fair value in French and German accounting regulations from 1673 to 1914 and its consequences for the interpretation of the stages of development of capitalist accounting
DeweyContrôle de gestion-Comptabilité
SujetGermany; France; Cost accounting; Market value; Faire value
JEL codeM41; D46
Journal issueCritical Perspectives on Accounting
PublisherAcademic Press Inc.
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