ABSTRACT
Little is known in the Anglo-American literature of Limperg’s writing and even less of his professional activities and potential influences on the development of his ideas. Limperg was bom in Amsterdam on 21 December 1879 and died in the same city on 6 December 1961. The measurement of income is such a difficult task that it hardly seems possible that consumable income can be calculated “unambiguously and with certitude” by the techniques advocated by Limperg, with the source of income maintained intact. Originally Limperg and a colleague, Volmer were united in their fight against the “old school”, as it was called. To please Volmer, whom he sided with in a conflict with the then board of the Dutch Institute of Accountants, Limperg even had himself expelled as a member of the Institute.
