Abordări aferente conceptelor de menținere a capitalului

Abstract

The concepts of capital retention, financial and physical, are fundamental pillars in determining profit and ensuring the sustainability of an entity, but their implementation and relevance vary significantly in accounting practice. The study addresses the complexity and dilemmas associated with these concepts, highlighting their impact on the true picture of financial statements and decision-making. The main purpose of the research is to analyse comparatively the relevance and applicability of the concepts of maintaining financial capital (nominal and real) and physical. The specific objectives include identifying the challenges of applying the concepts of capital preservation. The methodology adopted is a mixed one, combining a documentary analysis of the specialized literature and the international and national accounting regulatory framework. The results of the research show that while maintaining nominal financial capital remains the predominant approach due to its simplicity, it can significantly distort real profit in inflationary environments. The concept of maintaining physical capital, although theoretically superior to ensuring operational sustainability, encounters major difficulties of practical application and objectivity. The research highlights discrepancies between the information needs of users and the information provided based on current concepts, especially in terms of risk assessment and capital regeneration capacity. CZU: 658.141; JEL: M41