Finance, Public -- United States -- States -- Auditing;Local finance -- United States -- Auditing;Economic assistance, Domestic -- United States -- States -- Auditing;
Assets (Accounting);Corporations -- Accounting;Financial statements -- United States -- History;Valuations -- Corporations
The paper is a historical study of the asset revaluation movement and the subsequent establishment of the cost basis in the United States. A survey of the corporate report leads to a generalization that the asset revaluations were fundamentally the...