Article Title
Publication Date
1987
Abstract
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.
Recommended Citation
Gellein, Oscar S.
(1987)
"Capital maintenance: A neglected notion,"
Accounting Historians Journal: Vol. 14
:
Iss.
2
, Article 4.
Available at:
https://egrove.olemiss.edu/aah_journal/vol14/iss2/4