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Doctoral thesis of Philosophy: Development of concepts of capital and income in financial reporting in the nineteenth century

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The study is concerned with the conception of capital and income in the changing economic circumstances of the late nineteenth century. This issue arises as a matter of interest from the confusing accounting for capital assets then followed, and which has become the subject of a small but significant literature.

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Nội dung Text: Doctoral thesis of Philosophy: Development of concepts of capital and income in financial reporting in the nineteenth century

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