Ponadczasowy wymiar doktryn bilansowych na przykładzie teorii Wilhelma Osbahra
Timeless dimension of the balance sheet theories – the case of William Osbahr’s theory

Summary/Abstract: This article addresses the issue of key aspects of W. Osbahr’ balance sheet theory, presented against the background of accounting history development in Germany. Thanks to the extensive study of the literature concerning the balance sheet theories, the article presents main assumptions of W. Osbahr’s balance sheet theory, which so far has not been described in such a precise way in Polish accounting literature. The article bases mainly on the work of H. Nicklisch Die Bilanz vom Standtpunkt der Unternehmung. Die bisherige und zukünftige Gestaltung der Grundfragen des Bilanzproblems, published in 1923, which is currently available only in about 30 libraries in the world. The authors indicate the timeless character of this theory which one can consider today as precursory vision of future accounting. W. Osbahr’ theory with its universal message can be a starting point for empirical studies concerning balance sheet disclosure analysis in the light of modern financial reporting reality.

• Details
• Contents