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1 physical capital maintenance concept
учет концепция поддержания физического капитала* (концепция, согласно которой прибыль считается полученной, если физическая производительность компании в конце периода превышает физическую производительность в начале периода после вычета всех распределений или вкладов владельцев в течение периода)See:Англо-русский экономический словарь > physical capital maintenance concept
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2 capital maintenance concept
учет концепция поддержания капитала* (концепция, согласно которой доходы организации становятся признанными только в случае поддержания или восстановления капитала; концепция определяет взаимосвязь между восстановлением капитала (его поддержанием) и доходами организации; существуют две разных концепции поддержания капитала: концепция поддержания физического капитала и концепция поддержания финансового капитала)See:Англо-русский экономический словарь > capital maintenance concept
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3 capital maintenance
учет поддержание капитала (деятельность, направленная на сохранение определенной суммы капитала (материальных и финансовых активов) (напр., если она уменьшается в результате переоценки активов) или на поддержание его качества, обычно путем выделения на эти цели финансовых ресурсов)See:* * *. . Словарь экономических терминов .* * *сохранение стоимости акционерного капитала организации или ее акционеров и резервов
См. также в других словарях:
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
physical capital maintenance — See: capital maintenance concept … Accounting dictionary
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
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