ORGANIC BALANCE THEORY BY FRITZ SCHMIDT
S.V. Kolchugin
Novosibirsk State University of Economics and Management, Kamensky st., 56, Novosibirsk, Novosibirsk Region, 630099
Keywords: инфляция, гиперинфляция, бухгалтерский баланс, органический бухгалтерский баланс, теория органического учета, теория бухгалтерского учета, inflation, hyperinflation, balance, organic balance, theory of organic accounting, theory of accounting
Abstract
Organic balance theory by Fritz Schmidt, along with the statiс balance theory by Herman Veit Simon and the dynamic theory by Eugen Schmalenbach is recognized as a classic balance theory. Unlike the other two, the organic balance theory is still understudied in the Russian literature. The article analyzes particular provisions of the organic balance theory by F. Schmidt, set out in his work «Die organische Bilanz im Rahmen der Wirtschaft» («Organic balance within economy») in 1922. The issues of financial accounting, which the organic balance aims to solve, are revealed; the features of property accounting and definition of a financial result of an enterprise within the theory are presented; the existing drawbacks are analyzed.
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