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.
Gellein, Oscar S.
"Capital maintenance: A neglected notion,"
Accounting Historians Journal: Vol. 14
, Article 4.
Available at: https://egrove.olemiss.edu/aah_journal/vol14/iss2/4