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Article

Современные концепции капитала

Управленческий учет. 2016. № 12. С. 69-78.
Кривда С. В.

In this article investigated the current state of the conceptual ideas about capital. The physical and financial capital concept as an approach based on the principles of preservation of capital and maintenance of the organization. Also analyzed alternative capital treatment, considering the capital in terms of its characteristics depending on the version of equating the main elements of the balance equation. The main directions of development of the theory of capital are proposed.