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The presentation of the capital in financial statements. The concept of maintaining capital

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  • Annee-Marie GRECEA

    ()
    (WEST UNIVERSITY OF TIMISOARA, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION)

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    Abstract

    The general framework of preparation and presentation of the financial statements as the national legislation, formulates a residual definitionof equity, respectively the right of the shareholders on the assets of anentity after deducting all debts. Thus equity represent the equivalentvalue of inputs which the company must not provide goods or services to a third party. The concept of capital is synonymous with net assets or equity of the company. In the same time, the capital of the company can be addressed through the other two concepts: maintaining financial capital and maintaining physical capital. The selection of one of the two variants has to be realized by the company starting from information users necessities.

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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_114.pdf
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    Bibliographic Info

    Article provided by Faculty of Economics, Tibiscus University in Timisoara in its journal Anale. Seria Stiinte Economice. Timisoara.

    Volume (Year): XVIII (2012)
    Issue (Month): (May)
    Pages: 703-706

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    Handle: RePEc:tdt:annals:v:xviii:y:2012:p:703-706

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    Related research

    Keywords: joint stock; equity; financial statements; net assets; capital contribution; reserves; retained earnings;

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