capital maintenance concept

Fin
a concept used to determine the definition of profit, that provides the basis for different systems of inflation accounting

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  • capital maintenance concept — 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 …   Accounting dictionary

  • capital maintenance concept — 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 …   Big dictionary of business and management

  • Концепция поддержания капитала (CAPITAL MAINTENANCE CONCEPT)  — Концепция, по которой доходы становятся признанными только для поддержания или восстановления капитала. Концепция поддержания капитала определяет различие между восстановлением капитала (его поддержанием) и прибылью на капитал ( доходами).… …   Словарь терминов по управленческому учету

  • Capital Maintenance — An accounting concept based on the principle that income is only recognized after capital has been maintained or there has been a full recovery of costs. Capital maintenance has been reached if the amount of a company s capital at the end of a… …   Investment dictionary

  • financial capital maintenance — See: capital maintenance concept …   Accounting dictionary

  • physical capital maintenance — See: capital maintenance concept …   Accounting dictionary

  • Capital, Volume I — is the first of three volumes in Karl Marx s monumental work, Das Kapital, and the only volume to be published during his lifetime. Originally published in 1867, Marx s aim in Capital, Volume I is to uncover and explain the laws specific to the… …   Wikipedia

  • Capital — Pour les articles homonymes, voir Capital (homonymie). Au XII°s. «capital» est un adjectif issu du latin «capitalis» (dérivé de la racine caput: la tête), signifiant «principal». En 1606, Nicot transforme l adjectif en substantif pour désigner le …   Wikipédia en Français

  • Human capital — refers to the stock of skills and knowledge embodied in the ability to perform labor so as to produce economic value. Many early economic theories refer to it simply as labor, one of three factors of production, and consider it to be a fungible… …   Wikipedia

  • Social capital — is a concept in business, economics, organizational behaviour, political science, public health, sociology and natural resources management that refers to connections within and between social networks. Though there are a variety of related… …   Wikipedia

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