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Accounting > Capital Maintenance

The following information is about Capital Maintenance.

Capital Maintenance Defined

contains two conceptsa financial concept and a physical concept. Most entities adopt a financial concept of capital maintenance. Under this concept a profit is earned only if the monetary amount of net assets at the end of the periodexcluding distributions/contributions to/from ownersexceeds the monetary amount of net assets at the beginning of the period. Financial capital maintenance is usually measured in monetary units; howeverthe requirement to report the impact of hyperinflation results in the measurement of assets and liabilities in monetary units of constant purchasing power.

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Off-site Capital Maintenance Links, User Submitted

The following links have been collected through user bookmark submission in the Capital Maintenance category. Please note, because these resources are off-site we cannot guarantee the accuracy or quality of any information.

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Off-site Capital Maintenance Research Links

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