IDEAS home Printed from https://ideas.repec.org/h/pal/palchp/978-1-349-13233-1_17.html
   My bibliography  Save this book chapter

Germany

In: Transnational Accounting

Author

Listed:
  • Dieter Ordelheide

Abstract

The 1920s and 1930s were a particularly fruitful period for German accounting, including group accounting. In several journal articles and in the books of Hoffmann (1930) and Bores (1935) methods for the preparation of consolidated accounts were developed, building particularly on work done in America in the twenties. As in other areas of accounting, e.g. in the development of methods of capital maintenance and of inflation accounting, the technical discussion was inspired by the needs of business. Already at that time, according to statistical surveys made in 1927, 60 per cent of the subscribed capital of joint stock corporations was bound up in groups. An appreciation of the extent of groups of companies in the German economy at this time is given in the survey ‘Groups, syndicates and similar combinations’ (see Statistisches Reichsamt, 1927; also Hirschstein, 1927). Many of these groups already prepared group accounts (see the examples mentioned in Bores, 1935).

Suggested Citation

  • Dieter Ordelheide, 1995. "Germany," Palgrave Macmillan Books, in: Dieter Ordelheide (ed.), Transnational Accounting, chapter 0, pages 1547-1658, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-13233-1_17
    DOI: 10.1007/978-1-349-13233-1_17
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:palchp:978-1-349-13233-1_17. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.