[PDF] Capital Maintenance Concepts Ebook
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Capital Maintenance - Investopedia Capital maintenance is an accounting concept based on the principle that income is only recognized after a full recovery of costs has been achieved or capital has been maintained. Capital ... Financial capital - Wikipedia Three concepts of capital maintenance authorized in IFRS. Financial capital or just capital/equity in finance, accounting and economics, is internal retained earnings generated by the entity or funds provided by lenders (and investors) to businesses to purchase real capital equipment or services for producing new goods/services. Capital maintenance concept - Oxford Reference 1. The financial capital maintenance concept is that the capital of a company is only maintained if the financial or monetary amount of its net assets at the end of a financial period is equal to or exceeds the financial or monetary amount of its net assets at the beginning of the period, excluding any distributions to, or contributions from, the owners.
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