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Taxation

Accounting Historians Journal

Journal

1987

Capital -- Accounting -- History

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Capital Maintenance: A Neglected Notion, Oscar S. Gellein Jan 1987

Capital Maintenance: A Neglected Notion, Oscar S. Gellein

Accounting Historians Journal

This paper traces in descriptive fashion some of the developments of thought about capital maintenance during this century. The adverse consequences of neglecting the subject are mentioned after a basic review of the concepts. Contrasts among the theories from the United Kingdom and Ireland, Canada, Australia and other countries are also made.

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