Бухгалтерский учет и экономический кризис

Аннотация

In this article, it is shown how accounting methods applied may affect the economic growth unsupported with sufficient financial resources. The experience of 1929 and conclusions made in bookkeeping and economics in that time are analyzed. The first example is about LIFO, FIFO and direct costing methods. The second instance concerns recommendations of J. M. Keynes and L. von Mises. Both are analyzed in the light of present events.

Ключевые слова:

crisis, inflation, unemployment benefit, borrowing costs, balance-sheet, double entry, revaluation