IDEAS home Printed from https://ideas.repec.org/a/tdt/annals/vxviiiy2012p703-706.html
   My bibliography  Save this article

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

Author

Listed:
  • Annee-Marie GRECEA

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

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.

Suggested Citation

  • Annee-Marie GRECEA, 2012. "The presentation of the capital in financial statements. The concept of maintaining capital," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 703-706, May.
    • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:703-706
    as

    Download full text from publisher

    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_114.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    joint stock; equity; financial statements; net assets; capital contribution; reserves; retained earnings;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tdt:annals:v:xviii:y:2012:p:703-706. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ramona Violeta Vasilescu (email available below). General contact details of provider: https://edirc.repec.org/data/fettiro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.