دراسة و تحليل الأطر النظرية المفسرة للمحافظة على رأس المال في المحاسبة

الملخص EN

This study aims to shed light on the concepts of capital maintenance due to its important role in controlling the accounting work as a fundamental constraint to measure the income of the enterprise, and a determined the measurement methods of accounting recognized in the academic and professional field in accounting.

Therefore, this study takes its importance, in the attempt to study and analyse the theoretical frameworks of the concepts of capital maintenance to contribute to their control and knowledge of accounting and economic theories.

All are interpreted in the context of developments in the accounting field through the emergence of eco-accounting by adopting measurement at fair value, after dominated static and dynamic accounting prolonged.

To achieve the objective of the study, we rely on a bibliographic survey in the accounting and economic literature, in addition to using the contents of the conceptual framework of the international accounting model.

The study concluded that value theory and static, actuarial accounting are the most theoretical framework for the financial capital maintenance, whereas the theory of transactions and dynamic accounting are the most theoretical framework for the physical capital maintenance, the existence of ambiguity and inconsistency in the international accounting model with an AngloSaxon background in the field of capital maintenance, based on the principle of general acceptance in professional practice at the expense of the theoretical framework.