The Doctrine of Capital Maintenance and Modern Corporate Reality Within Caribbean Territories

CAPITAL MAINTENANCE: A NEGLECTED NOTION

Accounting Historians Journal ◽

10.2308/0148-4184.14.2.59 ◽

1987 ◽

Vol 14 (2) ◽

pp. 59-69 ◽

Cited By ~ 2

Author(s):

Oscar S. Gellein

Keyword(s):

United Kingdom ◽

Capital Maintenance ◽

The United Kingdom ◽

The Subject

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.

Capital Maintenance, Borrowing Gains and Income Measurement: A Comment

Accounting and Business Research ◽

10.1080/00014788.1982.9728825 ◽

1982 ◽

Vol 12 (48) ◽

pp. 316-318 ◽

Cited By ~ 1

Author(s):

G. Macdonald

Keyword(s):

Capital Maintenance ◽

Income Measurement

Capital Maintenance in the EU: Is the Second Company Law Directive Really That Restrictive?

European Business Organization Law Review ◽

10.1017/s1566752908004278 ◽

2008 ◽

Vol 9 (3) ◽

pp. 427-461 ◽

Cited By ~ 3

Author(s):

Paolo Santella ◽

Riccardo Turrini

Keyword(s):

Company Law ◽

Capital Maintenance ◽

Second Company Law Directive ◽

The Eu

Some formal properties of capital maintenance and revaluation systems in financial accounting

European Accounting Review ◽

10.1080/096381897336665 ◽

1997 ◽

Vol 6 (3) ◽

pp. 439-464

Author(s):

J. M. Gutierrez ◽

G. Whittington

Keyword(s):

Financial Accounting ◽

Capital Maintenance ◽

Formal Properties

Profits, Dividends and Capital Maintenance

A History of Corporate Financial Reporting in Britain ◽

10.4324/9781315148441-7 ◽

2018 ◽

pp. 111-125

Author(s):

John Richard Edwards

Keyword(s):

Capital Maintenance

Comparative Company Law ◽

10.5040/9781509909377.ch-007 ◽

2018 ◽

Keyword(s):

Capital Maintenance

Capital maintenance and distributions

Unlocking Company Law ◽

10.4324/9780203702741-8 ◽

2018 ◽

pp. 227-264

Author(s):

Susan McLaughlin

Keyword(s):

Capital Maintenance

European Company Law ◽

10.1017/9781108918992.016 ◽

2021 ◽

pp. 197-214

Keyword(s):

Capital Maintenance

‘Profit’, ‘Balance Sheet’, ‘Capital Maintenance’ etc.

A Conceptual Framework for Financial Accounting and Reporting ◽

10.4324/9781315827070-16 ◽

2015 ◽

pp. 81-86

Keyword(s):

Balance Sheet ◽

Capital Maintenance

9. Share Capital

Concentrate Questions and Answers Company Law ◽

10.1093/he/9780198856726.003.0009 ◽

2020 ◽

pp. 163-178

Author(s):

Imogen Moore

Keyword(s):

Financial Assistance ◽

Capital Maintenance ◽

Private Companies ◽

Public And Private ◽

Share Capital ◽

Statutory Law ◽

Questions And Answers ◽

The Law ◽

A Company

The Concentrate Questions and Answers series offers the best preparation for tackling exam questions and coursework. Each book includes typical questions, suggested answers with commentary, illustrative diagrams, guidance on how to develop your answer, suggestions for further reading, and advice on exams and coursework. This chapter examines the law on share capital for public and private companies. The doctrine of capital maintenance ensures that the company has raised the capital it claims to have raised; and that the capital is not subsequently returned, directly or indirectly, to the shareholders. There is a great deal of (mainly statutory) law surrounding this doctrine This chapter considers the capital maintenance doctrine itself and many related topics, including: the issue of shares for non-cash consideration, issue of shares at a discount, reduction of capital, purchase of a company’s own shares, redeemable shares, payment of dividends, and financial assistance by a company for the purchase of its own shares.