A Medieval Controversy About Profit and Loss Allocations
作者:
JEFFREY L. CALLEN,
期刊:
Abacus
(WILEY Available online 1987)
卷期:
Volume 23,
issue 1
页码: 85-90
ISSN:0001-3072
年代: 1987
DOI:10.1111/j.1467-6281.1987.tb00141.x
出版商: Blackwell Publishing Ltd
关键词: Cost allocation methods;Partnerships
数据来源: WILEY
摘要:
This paper analyses a controversy between Maimonides and Rabbi Abraham Ben David of Posquierres over the allocation of partnership profits and losses in the absence of a partnership contract. The Maimonidean allocation system depends upon whether the partnership is formed for business or non‐business (consumption) activities. The controversy concerns the notion of indivisibilities in partnership capital. This early debate is analysed in light of the modern—including game‐theoretic—cost allocation lit
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